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The consultant asks whether a patrimonial loss can be recognised for a debt of a company in default. The DGT responds that non-payment does not automatically lead to a loss, and that a loss can only be recognised when the credit is judicially uncollectable or when the legal conditions are met.
Cuestión planteada Posibilidad de reflejar una pérdida patrimonial por el importe de la deuda no cobrada.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia del derecho de crédito. La pérdida solo se produce cuando el derecho es judicialmente incobrable o concurren las circunstancias de la letra k) del artículo 14.2 de la LIRPF, como la eficacia de una quita en un convenio o la conclusión de un procedimiento concursal sin satisfacción del crédito. El consultante debe acreditar que se cumplen estos requisitos específicos para poder imputar la pérdida.
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