Doctrine by topic · DGT Observatory

Enforcement Proceedings: 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 18 rulings · 2015–2025

Current position

A debtor's failure to pay does not generate an immediate loss of assets because a credit right persists. The loss is only attributable when the credit is judicially uncollectible according to article 14.2.k) of the LIRPF (Personal Income Tax Law). This occurs, among other scenarios, when one year has elapsed since the start of a judicial enforcement proceeding without the credit being satisfied, or through final rulings in insolvency proceedings.

The DGT's position remains constant in requiring that the credit right be judicially uncollectible to recognize the loss. Throughout the consultations, it has been reiterated that processes that are not forced enforcement proceedings, such as criminal complaints or criminal proceedings, do not trigger the one-year period calculation. The doctrine has consolidated in the strict application of the scenarios set forth in article 14.2.k) of the LIRPF.

Turning points

  1. V0005-20

    Clarifies that the passing of one year since the start of criminal proceedings is not sufficient for attribution, requiring that the procedure be specifically judicial and intended for the enforcement of the credit.

Analysis based on 15 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
V1134-25 27 Jun 2025

Loss not deductible if credit not judicially uncollectable

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoprocedimiento de ejecuciónimputación temporalcréditos 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
V0229-25 4 Mar 2025

Loss of capital due to uncollected indemnity from a wine bottle scam

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditocrédito vencido y no cobradoprocedimiento de ejecuciónbase imponible general 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
V0742-23 28 Mar 2023

Loss from unrecovered investment cannot be claimed via judicial complaint

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditocréditos vencidos y no cobradosimputación temporalbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V2211-19 19 Aug 2019

Failure to collect a loan does not automatically create a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoprocedimiento de ejecuciónimputación temporalcréditos 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
V2089-18 16 Jul 2018

Loss of capital from amounts paid requires credit to be judicially unenforceable

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoimputación temporalcréditos vencidos y no cobradosprocedimiento de ejecución 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