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A company asks whether it can deduct the non-payment of a loan granted to a related party as an expense via a legal claim or seizure. The DGT rules that, because they are related parties, it is mandatory for the debtor to be in insolvency proceedings and for the judge to have opened the liquidation phase.
Question posed: It is asked whether the consulting entity can deduct as an expense the non-payment of the loan to entity Y, given that they are related parties. That is, whether to comply with the requirement of judicially declared insolvency, it is sufficient to have a judicial claim filed by the consulting entity against entity Y, with the subsequent seizure of its assets, or if, on the contrary, it is necessary to initiate insolvency proceedings against entity Y, where the judge opens the liquidation phase.
For impairment losses on receivables from related parties to be deductible, a judicial claim alone is insufficient. It is necessary that the debtor be in insolvency proceedings and that the judge has issued an order opening the liquidation phase. This requirement is mandated by Article 13.1 of the Corporate Income Tax Law for this type of transaction.
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