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A couple asks whether they can declare a patrimonial loss for money invested in a company in liquidation. The DGT responds that non-payment does not automatically result in a loss, but rather requires fulfilment of specific conditions for overdue and uncollected credits.
Question posed: Possibility of computing a capital loss for the money invested and not recovered.
The non-payment by a debtor does not automatically give rise to a capital loss because a credit right exists. In order to impute the loss for overdue and uncollected credits, one of the circumstances set forth in Article 14.2 letter k) of the Personal Income Tax Law must occur, such as the effectiveness of a debt waiver in a refinancing agreement or the conclusion of insolvency proceedings without satisfaction of the credit (subject to exceptions).
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