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The consultant asks whether a €27,000 loss can be declared for deposits not returned by the seller. The DGT replies that the money given constitutes a credit right, not an immediate patrimonial loss.
Question posed: Having received no news from the seller, the taxpayer asks whether it is possible to compute a capital loss in the 2022 Personal Income Tax return.
The amount of the earnest money deposit does not generate a capital loss in itself, as a credit right exists in favor of the taxpayer. This loss may only be imputed when one of the circumstances set forth in Article 14.2, letter k) of the Personal Income Tax Law occurs, such as the conclusion of a judicial credit enforcement proceeding after one year. If the loss occurs under these assumptions, it shall be included in the general taxable base.
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