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A taxpayer asks whether the loss from the disappearance of a crypto-investment platform can be treated as a capital loss. The DGT responds that a loss can only be recognised if a credit right exists and is judicially uncollectible under the conditions of article 14.2.k) of the Personal Income Tax Act.
Question raised: Taxation of the loss in Personal Income Tax.
If the loss derives from a credit right, it is not automatic and requires that it be judicially uncollectible. To impute the loss, there must be a debt write-off in insolvency proceedings or one year must have elapsed since the commencement of judicial enforcement proceedings without the credit being satisfied. In the case of fraud where the perpetrator is unknown, if it is considered a credit right, the calculation is not applicable if these legal circumstances are not met.
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