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The tax treatment of acquiring a share in land securing a loan is examined. The DGT determines that the transfer results in a gain or loss and sets out conditions for recognising a loss due to unrecovered credit.
Cuestión planteada Tratamiento fiscal por el Impuesto sobre la Renta de las Personas Físicas de la adjudicación de la participación en el terreno que garantiza el préstamo en un procedimiento de ejecución hipotecaria.
La transmisión de la participación en un procedimiento de ejecución hipotecaria genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de adjudicación y el valor de adquisición. La pérdida patrimonial por la obligación de pago del garante solo se produce cuando se agotan las posibilidades de repercutir el pago al deudor. Además, las pérdidas por créditos vencidos y no cobrados pueden imputarse bajo los supuestos específicos del artículo 14.2 k) de la LIRPF.
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