Es carga del contribuyente acreditar el origen negocial de las pérdidas patrimoniales: STS de 20 de enero de 2025, rec. núm. 5993/23

Abstract

The ruling under analysis, in some ways, continues the saga of recent Supreme Court rulings on issues related to changes in assets in personal income tax. The issue of objective cassation interest raised borders on an evidentiary issue, closed to cassation analysis, specifically the need (or lack thereof) to justify the existence of a legal transaction—and, if so, who bears the burden of proof—for a personal income tax taxpayer to declare a capital loss.