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A taxpayer asks whether a loss can be declared for amounts paid to a promoter in insolvency proceedings. The DGT responds that non-payment does not automatically generate a loss, but compliance with Article 14.2.k) of the Personal Income Tax Law is required.
Question posed - Possibility of accounting for a capital loss regarding the aforementioned credit.
The non-payment by a debtor does not automatically generate a capital loss, as the credit right persists. To impute the loss, one of the circumstances set forth in Article 14.2.k) of the Personal Income Tax Law must occur, such as the effectiveness of a debt waiver in an agreement or the conclusion of insolvency proceedings without satisfaction of the credit. If the amount is subsequently recovered after the loss has been accounted for, a capital gain must be declared.
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