Doctrine by topic · DGT Observatory

Judicial Uncollectibility: 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 · 2015–2026

Current position

The non-payment of a debt does not automatically generate a loss of assets because the credit right persists. The loss only occurs when the credit is judicially uncollectible or when the scenarios set forth in letter k) of Article 14.2 of the LIRPF (Personal Income Tax Law) apply. These scenarios include the effectiveness of a debt waiver or the conclusion of insolvency proceedings without satisfaction of the credit, as well as the passage of one year in a judicial enforcement proceeding without collection.

The DGT's position remains constant throughout the analyzed sequence. From 2015 to 2026, the administration has reiterated that non-payment is not synonymous with a loss of assets and that judicial uncollectibility or compliance with the requirements of Article 14.2 of the LIRPF is required.

Analysis based on 16 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1187-25 1 Jul 2025

Cannot claim patrimonial loss from fraudulent crowdfunding investment

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesderecho de créditopérdida patrimonialincobrabilidad judicialimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1629-24 5 Jul 2024

Non-payment by a cooperative does not create immediate patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoincobrabilidad judicialbase imponible generalimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2103-23 18 Jul 2023

Payment as a guarantor does not automatically constitute a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoavalistaincobrabilidad judicialbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V0199-16 21 Jan 2016

Gains on deferred sales imputed based on collectibility, not actual receipt

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalganancia patrimonialoperaciones a plazospérdida patrimonialderecho de crédito LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 14.2.d
Affects CompanyExpat · Non-residentIndividual

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