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The taxpayer asks whether they can declare a capital loss in their 2023 tax return because they only recovered 18.348% of their credit in insolvency proceedings. The DGT responds that, upon the conclusion of the insolvency proceedings through the liquidation of assets, the loss is imputable to the 2023 tax year and must be declared in box 0305.
Question posed: "I would like you to indicate whether I can report that capital loss imputable to the 2023 income in box 305."
The non-payment by a debtor does not automatically generate a capital loss, but the regulations allow for the imputation of losses for overdue and uncollected credits when specific circumstances concur. In this case, the conclusion of the insolvency proceedings through the liquidation of assets (Art. 465 TRLCo) allows the loss to be considered as having occurred. This must be included in the general tax base as a capital loss not derived from the transfer of assets, to be recorded in box 0305 of the tax return form.
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