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The consultant asks whether a loss can be declared on a non-recovered loan after one year of criminal proceedings for fraud. The DGT responds that non-payment does not automatically generate a loss and that the one-year period only applies if there is a judicial enforcement procedure for the credit.
Cuestión planteada Si, atendidas las circunstancias expuestas podría computar una pérdida patrimonial en el año 2018, al haberse cumplido un año desde el inicio de las diligencias penales. Si la pérdida patrimonial generada debe integrarse en la renta general pudiendo compensarse en los términos que establece el artículo 48 de la Ley del Impuesto.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, ya que persiste el derecho de crédito. Para imputar la pérdida por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2.k) de la LIRPF. El transcurso de un año desde el inicio de un procedimiento judicial no es suficiente si este no tiene por objeto la ejecución del crédito.
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