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Consultants ask whether losses on unpaid credits from a bankrupt entity can be declared. The DGT responds that non-payment does not automatically result in a loss, but must be judicially uncollectable or meet legal conditions.
Question raised: Possibility of calculating capital losses regarding the aforementioned investments.
The non-payment by a debtor does not automatically constitute a capital loss because the credit right persists. The loss only has effects for Personal Income Tax purposes when the right is judicially uncollectible or when the circumstances for temporal imputation under Article 14.2 letter k) of the Personal Income Tax Law are met. In the case of insolvency proceedings, the loss is calculated by the amount of the debt write-off or when the proceedings conclude without the credit being satisfied, subject to legal exceptions.
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