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The consultant and her spouse 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 against it. A police complaint was filed in February 2023. The DGT concludes that the credit rights are not in a situation allowing imputation of loss under article 14.2.k) LIRPF.
Question posed: Possibility of computing a capital loss in the IRPF.
The failure to collect a credit does not automatically generate a capital loss: the credit right subsists. Article 14.2.k) of the LIRPF, in force since January 1, 2015, allows the imputation of the loss only when one of three circumstances occurs: a write-off in a judicially approved refinancing agreement, an insolvency agreement with a write-off or the conclusion of insolvency proceedings without collection, or the passage of one year from the commencement of a judicial enforcement proceeding of the credit without satisfaction. 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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