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The consultant asks whether a loss of capital can be declared in personal income tax for a debt not covered by the sale of an asset in a mortgage enforcement. The DGT responds that the remaining debt remains a credit right and only becomes a loss of capital when it is judicially uncollectable.
Question posed: Whether the consultant may impute a capital loss in the Personal Income Tax for the debt that remains outstanding once the foreclosure has occurred.
The amount not refunded following the foreclosure constitutes a credit right of the taxpayer. The capital loss only occurs when said right becomes judicially uncollectible. For overdue and uncollected credits, the loss may be imputed when a write-off occurs in a refinancing agreement or insolvency proceeding, or when one year has elapsed since the commencement of a judicial enforcement proceeding without the credit being satisfied.
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