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A taxpayer asks whether losses on inherited credits from a Forum Philatelic investment can be claimed. The DGT responds that a loss is incurred when an insolvency procedure ends without satisfying the credit.
Question raised: Possibility of computing capital losses for the aforementioned credits in the 2022 Personal Income Tax return.
The non-payment by a debtor does not automatically generate a capital loss, but the regulations allow for the imputation of losses for overdue and uncollected credits when specific circumstances occur. In the context of insolvency proceedings, the loss is computed when the proceeding concludes without the credit having been satisfied, except for the causes of conclusion provided for in the Insolvency Law. In this case, the judgment declaring the conclusion of the insolvency proceeding allows for the imputation of losses in the tax period in which said conclusion occurs. These losses are integrated into the general taxable base as capital losses not derived from the transfer of assets.
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