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A taxpayer asks whether money lost in a wine bottle scam, after obtaining a conviction judgment, can be considered a capital loss. The DGT responds that a credit right does not automatically generate a loss, but does so when the credit is overdue and remains uncollected after one year of judicial enforcement.
Cuestión planteada Al no haber recibido la indemnización, pregunta sobre la posible consideración como pérdida patrimonial del importe no recuperado.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Para imputar la pérdida, el crédito debe ser vencido y no cobrado, cumpliendo requisitos como que transcurra un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho. En este caso, al haberse iniciado la ejecución de la sentencia penal, se cumple el plazo de un año para imputar la pérdida en la base imponible general.
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