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A taxpayer asks whether a patrimonial loss can be claimed for a loan not recovered from a company undergoing creditors' proceedings. The DGT responds that the conclusion of a creditors' proceeding without credit satisfaction allows the loss to be recognised in the corresponding tax period.
Question posed: Whether a capital loss may be imputed for Personal Income Tax purposes.
The non-payment by a debtor does not automatically generate a capital loss, as the credit right persists. However, pursuant to Article 14.2, letter k) of the Personal Income Tax Law (LIRPF), the loss is attributable when the insolvency proceedings conclude without the credit having been satisfied (except for specific causes of conclusion). In this case, the loss for the unrecoverable amount is attributable to the 2025 tax period and is included in the general taxable base.
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