Doctrine by topic · DGT Observatory

Insolvency Administration: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2016–2025

Current position

Asset loss in the context of insolvency proceedings is only imputed when the circumstances of article 14.2.k) of the IRPF (Personal Income Tax) Law are met, such as the conclusion of insolvency proceedings through liquidation without satisfying the credit. The lack of payment does not automatically generate said loss. Regarding IVA (VAT), the provision of insolvency administration services is subject to the tax, and the transfer of an autonomous economic unit is not subject to it, even if formalized in successive stages if the contracts are linked.

The DGT's position remains stable regarding the nature of administration services and the transfer of economic units. In terms of IRPF, the doctrine has focused on delimiting when the insolvency situation allows for the recognition of an asset loss, requiring compliance with specific scenarios under the IRPF Law.

Turning points

  1. V0675-25

    Specifies that the difference between the investment provided and the recognized credit does not constitute an asset loss due to a debt write-off.

  2. V1103-25

    Establishes that the lack of payment does not automatically generate an asset loss and links its imputation to the conclusion of insolvency proceedings through liquidation.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8

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