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The consultant asks whether the difference between their initial investment of €8,311 and the recognised credit of €6,668.25 constitutes a patrimonial loss. The DGT responds that only the amount of the write-off applied to the recognised credit qualifies as a computable patrimonial loss under the special rule of temporal imputation.
Question posed: As the amount recognized by the Insolvency Administration is €6,668.25, the question concerns the possible consideration of the difference as a capital loss.
The capital loss resulting from a debt write-off corresponds exclusively to the amount of the write-off applied to the credit recognized by the Insolvency Administration. The differential amount between the investment provided and the recognized credit does not constitute a credit right that has lapsed due to the creditors' agreement. Therefore, that difference cannot be classified as a capital loss pursuant to Article 14.2.k) of the Personal Income Tax Law, without prejudice to its possible impact through other means according to its nature.
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