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The taxpayer asks whether a capital loss can be recorded in 2015 for money paid to a company after one year of judicial proceedings. The tax authority responds that it is not possible because the specific conditions set out in the law for overdue and uncollected credits are not met.
Question posed: Whether a loss of assets could be computed in the year 2015, without waiting for the debtor's declaration of insolvency, given that more than one year had elapsed since the commencement of the judicial procedure.
The existence of a credit right does not automatically constitute a loss of assets. In order to impute losses for overdue and uncollected credits, one of the circumstances set forth in Article 14.2.k) of the Personal Income Tax Law must occur. In this case, the judicial procedure was not for the enforcement of the credit and the one-year period did not expire as of January 1, 2015.
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