Doctrine by topic · DGT Observatory

Forced Execution: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2014–2026

Current position

The loss of assets derived from a credit right is not automatic and requires that the credit be judicially uncollectible. For its imputation, there must be a write-off in insolvency proceedings or the passage of one year from the start of a judicial execution procedure without satisfaction of the credit. If the perpetrator of a deception is identified, the loss is treated as a credit right subject to these requirements; if they are not identified, the loss is immediate.

The DGT's position remains constant regarding the requirement that the loss of credits be judicially uncollectible under article 14.2.k) of the LIRPF (Personal Income Tax Law). The most recent rulings clarify the distinction between the immediate loss due to fraud with an unknown perpetrator and the loss subject to execution periods when the perpetrator is identified.

Turning points

  1. V5365-26

    Establishes the distinction between immediate loss of assets if the perpetrator of the deception is not identified and the application of forced execution periods if the perpetrator is known.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V5346-26 28 Jul 2026

Loss of wealth due to fraud: when a credit right exists

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoimputación temporalejecución forzosaprocedimiento concursal LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1139-26 20 May 2026

Loss from crypto assets cannot be recognised unless judicially uncollectible

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesderecho de créditoimputación temporalejecución forzosacréditos vencidos y no cobrados LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0459-26 27 Feb 2026

Loss can be recognised if perpetrator not identified

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoestafaimputación temporalejecución forzosa 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
V0993-20 22 Apr 2020

Loss of capital cannot be recognised without legal requirements

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoimputación temporalejecución forzosacrédito incobrable LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1376-17 2 Jun 2017

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 créditoimputación temporalcréditos vencidosprocedimiento concursal LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact