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A taxpayer asks whether a €41,000 payment for a vehicle not received after suspected fraud can be deducted as a patrimonial loss. The DGT responds that the payment creates a credit right and the loss can only be recognised when specific conditions for overdue and uncollected credits are met.
Question raised: Possibility of computing a capital loss in the Personal Income Tax.
The amount paid for a vehicle not delivered does not constitute an immediate capital loss, but rather a credit right against the seller. The loss may only be imputed when the conditions of Article 14.2 letter k) of the Personal Income Tax Law are met, such as the effectiveness of a debt waiver or the passage of one year in a judicial credit enforcement proceeding. The filing of a criminal complaint for fraud does not equate to a judicial credit enforcement proceeding.
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