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A taxpayer asks whether the non-payment of a debt claimed judicially after repatriating inheritance funds constitutes a capital loss. The DGT responds that non-payment alone does not automatically generate a loss, as a credit right exists.
Question raised: Inquiry is made regarding the possible consideration as a capital loss of the amounts deposited and repatriated but which were not delivered to their owners (the heirs).
The non-payment by a debtor does not automatically give rise to a capital loss as a credit right exists. For it to be imputable, the credit must be judicially uncollectible under the circumstances of Article 14.2.k) of the LIRPF. In this case, there is no insolvency proceeding nor has a compulsory enforcement proceeding been initiated that meets the one-year period provided for in the regulation.
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