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V3197-20 26 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Failure to collect court-ordered compensation may constitute a capital loss after one year of enforcement proceedings

A taxpayer asks whether they can declare a capital loss due to the failure to collect compensation following several court rulings. The DGT responds that the compensation represents a credit right and that the loss occurs once this right is deemed judicially uncollectible.

The question raised

Possibility of reflecting a loss of assets due to the failure to collect the compensation.

The DGT's ruling

The judgment ordering the payment of compensation creates a credit right, not an immediate loss of assets. The loss of assets arises when the credit becomes judicially uncollectible, which includes when one year has elapsed since the commencement of judicial enforcement proceedings without the credit having been satisfied. In this case, the loss must be attributed to the tax period in which said one-year period expires.

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