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The consultant asks whether the non-payment of a judicially agreed indemnity results in a capital loss for IRPF purposes. The DGT responds that non-payment of a credit does not automatically result in a loss, but must comply with the special temporal imputation rule for overdue and uncollected credits.
Question raised: Possible existence of a capital loss in Personal Income Tax for the uncollected amount.
The non-payment by a debtor does not automatically give rise to a capital loss due to the existence of a credit right. In insolvency proceedings, the capital loss regarding the unrecoverable amount shall be understood to have occurred when any of the circumstances set forth in letter k) of Article 14.2 of the Personal Income Tax Law are met. This loss shall be included in the general taxable base as a capital loss that does not derive from the transfer of assets.
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