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The consultant asks when a capital loss from a credit right uncollected after a debtor's insolvency can be recognised. The DGT responds that non-payment alone does not automatically generate the loss and that specific conditions under the legislation must be met for temporary recognition.
Question raised: Temporal imputation and integration of the capital loss.
The existence of a credit right prevents the automatic consideration of non-payment as a capital loss. In order to impute the loss for overdue and uncollected credits, one of the circumstances set forth in Article 14.2 letter k) of Law 35/2006 must occur, such as the effectiveness of a debt waiver in insolvency proceedings or the lapse of one year in judicial enforcement proceedings without the credit being satisfied. This loss is integrated into the general taxable base of the tax.
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