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The consultant asks whether losses from fraud can be considered patrimonial losses for income tax purposes. The DGT states that if the perpetrator is not identified, it constitutes an immediate patrimonial loss. However, if a debtor is identified, a one-year judicial enforcement period or a concursal liquidation must be followed.
Question raised
If the perpetrator of the deception is unknown, a loss of assets occurs at the time of the event. If the perpetrator is identified and a credit right exists, the loss is only attributable when the credit becomes judicially uncollectible. For overdue and unpaid credits, the effectiveness of a debt write-off in insolvency proceedings or the passage of one year from the commencement of judicial enforcement proceedings is required.
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