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The consultant asks whether loans to a company in pre-concursus can be considered a patrimonial loss. The tax authority responds that non-payment does not automatically result in a loss, and that imputation must meet specific legal conditions for overdue and uncollected credits.
Cuestión planteada Al haber presentado la sociedad preconcurso de acreedores, que puede derivar en concurso con imposibilidad de recuperar su crédito, pregunta sobre su posible consideración como pérdida patrimonial.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial al existir un derecho de crédito. Para que las pérdidas por créditos vencidos y no cobrados sean imputables, debe concurrir alguna circunstancia de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita en un acuerdo de refinanciación o convenio, la conclusión del concurso sin satisfacción del crédito (salvo excepciones), o el transcurso de un año en procedimientos judiciales de ejecución. El preconcurso por sí solo no constituye una de estas circunstancias.
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