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The taxpayer asks whether a capital loss can be recorded in 2015 for money paid to a company after one year of judicial proceedings. The tax authority responds that it is not possible because the specific conditions set out in the law for overdue and uncollected credits are not met.
Cuestión planteada Si podría computar una pérdida patrimonial en el año 2015, sin esperar a la declaración de fallido del deudor, al haber transcurrido más de un año desde inicio del procedimiento judicial.
La existencia de un derecho de crédito no constituye automáticamente una pérdida patrimonial. Para imputar pérdidas por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2.k) de la Ley del IRPF. En este caso, el procedimiento judicial no es de ejecución del crédito y el plazo de un año no finaliza a partir de 1 de enero de 2015.
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