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The taxpayer asks whether a loss of €2,250 from an electronic fraud can be deducted from taxable income. The DGT responds that a loss is recognised if the perpetrator is not identified, but if the perpetrator is identified, the loss must meet the legal condition of judicially uncollectable debt.
Question raised: Possibility of computing a capital loss in Personal Income Tax.
If the perpetrator of the fraud is not identified, the amount constitutes a capital loss as no credit right exists. If the perpetrator is known, the failure to pay does not automatically generate a loss; this is only computable if the credit right is judicially uncollectible or if the circumstances for temporal imputation under article 14.2.k) of the Personal Income Tax Law occur, such as the effectiveness of a debt waiver or the passage of one year in a compulsory enforcement procedure.
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