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A taxpayer asks whether a loss of capital can be declared for amounts paid to a developer after contract termination. The DGT responds that amounts paid constitute a credit, and a loss can only be recognised when this credit is judicially unenforceable.
Question posed: Possibility of computing a loss of assets and to which tax period it must be imputed.
The delivery of amounts to a developer generates a credit right, therefore there is no immediate loss of assets. This only occurs when the credit becomes judicially uncollectible. Pursuant to Article 14.2 letter k) of the Personal Income Tax Law, losses from overdue and uncollected credits may be imputed when one year has elapsed since the commencement of judicial enforcement proceedings without the credit having been satisfied.
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