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The consultant asks whether a patrimonial loss can be declared for money invested in a company in liquidation. The DGT responds that non-payment does not automatically result in a loss, but rather requires specific legal circumstances for overdue and uncollected credits.
Question raised: Possibility of computing a capital loss for money invested and not recovered.
The non-payment by a debtor does not automatically generate a capital loss due to the existence of a credit right. 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 settlement, the conclusion of insolvency proceedings without satisfaction of the credit (subject to exceptions), or the passage of one year in enforcement proceedings. If the loss occurs, it is integrated into the general taxable base subject to the limits of Article 48 of the Law.
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