Doctrine by topic · DGT Observatory

Uncollected Credit: 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

Settled doctrine High confidence 17 rulings · 2015–2025

Current position

Non-payment does not automatically generate a loss of assets. To impute overdue and uncollected credits under article 14.2.k) of the Personal Income Tax Law (IRPF), there must be a debt write-off in an agreement or refinancing, or the conclusion of insolvency proceedings without satisfaction of the credit. These losses are integrated into the general taxable base subject to the limits of article 48 of the IRPF Law.

The DGT's position remains constant at its core: non-payment is not sufficient in itself. The evolution shows a specialization in the insolvency field, detailing that the loss is imputed at the time the debt write-off becomes effective or upon the conclusion of the insolvency proceedings. There are no substantive changes regarding the requirement of the circumstances set forth in article 14.2.k).

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V1600-23 6 Jun 2023

Loss from Forum Philatelic insolvency must be attributed to credit holder

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialcrédito no cobradoimputación temporalprocedimiento concursalbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

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