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The taxpayer invested in gold purchase contracts with a company that failed to deliver the gold or return the funds, and the National Court is still pursuing a mass fraud case. The DGT states that no patrimonial loss can be claimed until the conditions of article 14.2.k of the LIRPF are met.
Question raised: Possibility of computing a capital loss for Personal Income Tax purposes.
The debtor's failure to pay does not automatically generate a capital loss: the credit right continues to exist. Article 14.2.k) of the Personal Income Tax Law (LIRPF), in force since January 1, 2015, regulates the circumstances that allow the imputation of the loss: the effectiveness of a debt waiver in a judicially approved refinancing agreement, an insolvency agreement with a debt waiver or the conclusion of insolvency proceedings without collection, or the passage of one year from the commencement of a judicial enforcement proceeding for the credit without it having been satisfied. The mere filing of a police report for fraud does not satisfy any of these conditions; therefore, it is not appropriate to compute the capital loss in the state described.
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