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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, ya que persiste el derecho de crédito. Para que exista pérdida, el crédito debe ser judicialmente incobrable o cumplir los supuestos de imputación temporal del artículo 14.2 letra k) de la LIRPF, como la eficacia de una quita en un convenio o la conclusión de un procedimiento concursal sin satisfacción del crédito. La DGT no puede concluir si se cumplen estos requisitos con los datos aportados.
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