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The taxpayer asks whether they can declare a capital loss for funds paid to a developer undergoing insolvency proceedings and how interest should be treated. The DGT rules that a loss is recognised when the debt becomes judicially uncollectible or when the insolvency proceedings conclude without the debt being satisfied. Furthermore, compensatory interest is taxed as a capital gain within the savings tax base.
Cuestión planteada Posibilidad de computar en 2016 una pérdida patrimonial por las cantidades entregadas a cuenta y tratamiento fiscal que tendrían para el consultante los intereses.
La pérdida patrimonial surge cuando el derecho de crédito resulta judicialmente incobrable o cuando concluye el procedimiento concursal sin satisfacer el crédito. Los intereses de carácter indemnizatorio se califican como ganancias patrimoniales y se imputan al período en que se cuantifiquen y acuerde su abono. Dichas ganancias patrimoniales por intereses deben integrarse en la base imponible del ahorro.
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