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An investor asks whether a patrimonial loss can be declared in 2018 following the conclusion of a creditors' bankruptcy of an intermediary company. The tax authority responds that non-payment does not automatically generate a loss, but rather requires judicial uncollectability under legal provisions.
Question posed: Whether, given the circumstances described, a capital loss could be computed in the year 2018, given the existence of a final resolution in the insolvency proceedings of the intermediary company.
A capital loss occurs when the credit right becomes judicially uncollectible. In the case of insolvency proceedings, the loss is understood to have occurred when the proceeding concludes without the credit having been satisfied, provided that the conclusion is due to an insufficiency of active assets. For other credits, the loss may be imputed when one year has elapsed since the commencement of a judicial enforcement proceeding without collection having taken place.
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