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A taxpayer lost a deposit made for a judicial auction due to failure to pay the difference within the prescribed period. The DGT determines this constitutes a patrimonial loss to be charged to the tax year in which the deposit is lost.
Question raised: Possible consideration as a capital loss for Personal Income Tax purposes and, if applicable, to which tax year it should be imputed.
The loss of the deposit constitutes a variation in the value of the assets that does not derive from the transfer of assets. It must be included in the general tax base as general income, subject to the limits of Article 48 of the Personal Income Tax Law. The temporal imputation must be made in the tax period in which the loss occurs, i.e., when the period for paying the difference in the auction price expires.
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