Doctrine by topic · DGT Observatory

Overdue 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 19 rulings · 2016–2024

Current position

A debtor's failure to pay does not automatically generate a loss of assets. For its imputation, one of the circumstances of article 14.2.k) of the Personal Income Tax Law (LIRPF) must occur, such as the conclusion of insolvency proceedings without satisfaction of the credit or the passage of one year in judicial enforcement proceedings. The resulting loss is integrated into the general taxable base.

The DGT's position has remained constant since 2016. All rulings agree that non-payment is not sufficient and require compliance with the assumptions of article 14.2.k) of the LIRPF. No changes in doctrine are observed, only the application of the same criterion to different scenarios such as cryptocurrencies or inherited credits.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V1839-24 1 Aug 2024

IRPF: hereditary loss from Afinsa debt imputable to 2023 tax year

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialcrédito vencidoprocedimiento concursalimputación temporalbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1552-23 6 Jun 2023

Losses on unpaid Forum Philatelic credits can be claimed in 2022 tax return

SG de Impuestos sobre la Renta de las Personas Físicas
pérdidas patrimonialescrédito vencidoconcurso de acreedoresimputación temporalbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1117-22 19 May 2022

Non-payment by a debtor does not automatically cause a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoprocedimiento concursalimputación temporalquita LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0489-22 10 Mar 2022

Loss of capital cannot be recognised without legal requirements

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoprocedimiento concursalimputación temporalquita LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1659-20 28 May 2020

Penal sentence for fraud does not automatically create a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoimputación temporalcrédito vencidoejecución forzosa LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2808-19 11 Oct 2019

Loss of capital cannot be recognised until credit amount is determined

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditocrédito vencidoimputación temporalejecución de sentencia LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V0673-19 26 Mar 2019

Non-payment by a debtor does not automatically create a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoprocedimiento concursalimputación temporalquita 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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