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The taxpayer asks when losses from credits of a company in insolvency proceedings must be declared. The DGT responds that the loss is imputable when any of the circumstances set forth in Article 14.2, letter k) of the Personal Income Tax Law (Ley del IRPF) occur, such as the conclusion of the insolvency proceedings without satisfaction of the credit.
Question posed: Temporal imputation in the Personal Income Tax (IRPF) of losses from insolvency credits of Afinsa Bienes Tangibles.
The capital loss from overdue and uncollected credits is imputed when a haircut becomes effective through refinancing agreements or settlements, or when the insolvency proceedings conclude without the credit being satisfied (except for specific causes). In this case, the conclusion of the insolvency proceedings through the liquidation of assets allows for the imputation of the loss in the 2023 tax period. Said loss is included in the general taxable base as a capital loss that does not derive from the transfer of assets.
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