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The DGT confirms that payments of mortgage liabilities of a third party on property acquisition do not form part of the acquisition value. A loss only arises if the debt is judicially uncollectible.
Question raised
The payment of third-party debts does not constitute part of the acquisition value of the real estate, as it is neither an expense or tax inherent to the acquisition nor part of the price paid. The payment of such debts generates a credit right in favor of the buyer, therefore its non-fulfillment does not constitute an automatic capital loss. A capital loss shall only be recognized when the credit right is judicially uncollectible, in accordance with the rules of temporal imputation of the Personal Income Tax Law.
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