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The consultant asks whether patrimonial losses from unpaid debts of companies in bankruptcy can be recognised. The DGT responds that non-payment does not automatically lead to a loss, but specific conditions under the LIRPF must be met.
Question posed: Possibility of reflecting capital losses for the amounts of uncollected debts.
The non-payment by a debtor does not automatically generate a capital loss as a credit right exists. In the context of insolvency proceedings, losses from overdue and uncollected credits may only be imputed when one of the circumstances set forth in Article 14.2.k) of the LIRPF occurs, such as the effectiveness of a debt waiver or the conclusion of the insolvency proceedings without satisfaction of the credit. The taxpayer may only impute the losses if said legal requirements are met.
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