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A creditor of a company in liquidation asks whether the uncollected portion of a loan can be considered a patrimonial loss. The DGT responds that non-payment does not automatically result in a loss, but must comply with the rules on overdue and uncollected credits.
Question posed: Possible consideration of the unrecoverable amount as a capital loss.
The existence of a credit right prevents non-payment from automatically constituting a capital loss. For a loss to occur, the circumstances of temporal imputation set forth in Article 14.2, letter k) of the Personal Income Tax Law must be met, such as the effectiveness of a debt waiver in an agreement or the conclusion of insolvency proceedings without satisfaction of the credit. If a loss occurs, it is integrated into the general tax base as general income.
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