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The taxpayer asks whether they can declare a capital loss for the money invested in a company in insolvency proceedings. The Tax Agency responds that the lack of payment does not automatically generate the loss, but rather one of the circumstances for temporal imputation for overdue and uncollected credits must occur.
Question posed: Possibility of computing a capital loss for the money invested and not recovered.
The existence of a credit right prevents the lack of payment from automatically generating a capital loss. To impute the loss for overdue and uncollected credits, it must occur that a debt waiver becomes effective in a refinancing agreement or insolvency agreement, that the insolvency proceedings conclude without satisfying the credit (except for legal exceptions), or that one year passes from the commencement of a judicial enforcement proceeding without satisfaction. The loss shall be included in the general tax base subject to the limits of Article 48 of the Personal Income Tax Law.
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