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The consultant asks whether a patrimonial loss can be declared for money paid to a promoter after a housing contract is terminated. The DGT responds that no patrimonial loss exists as long as a credit right remains, and only arises when such a right is judicially uncollectable under the law.
Question posed: Possibility of computing a capital loss in 2018.
The payment of amounts to a developer does not constitute a capital loss if a credit right exists for the non-delivery of the dwelling. To impute a loss for overdue and uncollected credits, the circumstances of Article 14.2.k) of Law 35/2006 must be met, such as the effectiveness of a debt waiver or the passage of one year in a judicial enforcement proceeding. In the case presented, the taxpayer does not meet the legal circumstances for the imputation of the loss.
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