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The consultant asks whether a patrimonial loss can be recognised for credits inherited from a company that has been liquidated. The DGT responds that the conclusion of the bankruptcy procedure allows the loss to be attributed to the amount not recovered.
Question posed: Possibility of accounting for a capital loss in the 2022 Personal Income Tax return due to the unrecovered credit right.
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 the insolvency proceedings conclude without satisfying the credit. In this case, the judgment declaring the conclusion of the insolvency proceedings allows the loss to be accounted for in the 2022 tax period. Said loss must be included in the general taxable base as a capital loss that does not derive from the transfer of assets.
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