Doctrine by topic · DGT Observatory

Uncollected Credits: 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 18 rulings · 2022–2025

Current position

A debtor's failure to pay does not automatically generate a loss of assets. In the insolvency context, the loss is imputed when any circumstance of Article 14.2 letter k) of the IRPF Law (Personal Income Tax Law) occurs, such as the effectiveness of a debt write-off or the conclusion of the insolvency proceedings without satisfying the credit. Ownership of the credit must be proven through means of evidence admitted under Law, such as certification from the insolvency administration.

The DGT's position remains constant throughout the analyzed period. All rulings agree that non-payment is not an automatic cause of loss and that imputation depends on specific scenarios within the insolvency or judicial framework. No changes in doctrine are observed, only clarifications regarding the accreditation of ownership and the means of evidence.

Turning points

  1. V1812-23

    Clarifies that the loss must be attributed to whoever holds the ownership title of the investment, regardless of the formal holder.

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

Rulings on this topic

18
V2741-23 9 Oct 2023

Losses on uncollected credits can be claimed after insolvency procedure ends

SG de Impuestos sobre la Renta de las Personas Físicas
pérdidas patrimonialescréditos no cobradosimputación temporalprocedimiento concursalmedios de prueba LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2423-23 7 Sept 2023

Loss attributable to credit holder at time of insolvency conclusion

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialconcurso de acreedorestitularidad dominicalimputación temporaldonación de créditos LIRPF — Ley 35/2006 del IRPF art. 11.1LIRPF — Ley 35/2006 del IRPF art. 11.3
Affects CompanyExpat · Non-residentIndividual
V1968-23 6 Jul 2023

Losses can be recognised on unsecured credits after insolvency procedure ends

SG de Impuestos sobre la Renta de las Personas Físicas
pérdidas patrimonialescréditos no cobradosprocedimiento concursalimputación temporalderecho de crédito LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1812-23 21 Jun 2023

Loss from Forum Philatelic investment attributable to crown holder

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialtitularidad dominicalprocedimiento concursalindividualización de rentassociedad de gananciales LIRPF — Ley 35/2006 del IRPF art. 11LIRPF — Ley 35/2006 del IRPF art. 14.2.k
Affects CompanyExpat · Non-residentIndividual
V1422-23 25 May 2023

Loss of inherited loan from a bankrupt company can be deducted in 2022 tax return

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialescréditos no cobradosprocedimiento concursalimputación temporalpérdida patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1099-23 4 May 2023

Loss on uncollected credits after insolvency procedure completion

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialcréditos no cobradosprocedimiento 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

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