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A taxpayer inquired whether they could declare a capital loss in 2013 for funds not returned following the rescission of a sales contract. The Directorate General for Taxes (DGT) ruled that the unreturned amount constitutes a credit right rather than an automatic capital loss.
Cuestión planteada Al no haberse personado en el procedimiento la parte vendedora (declarada en rebeldía) y, según se indica en el escrito de consulta, haberse "extinguido" la sociedad promotora, se pregunta sobre la posibilidad de computar una pérdida patrimonial en 2013 por el importe no devuelto.
La sentencia que condena a devolver un importe no constituye una pérdida patrimonial, sino que genera un derecho de crédito contra la entidad. Solo cuando dicho derecho de crédito resulte judicialmente incobrable se producirá la pérdida patrimonial para la liquidación del IRPF. Para que la extinción de la sociedad suponga una pérdida, debe constar la disolución, liquidación y cancelación de sus asientos en el Registro Mercantil.
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