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The taxpayer asks whether they can declare an asset loss for an investment that remains unrecovered following a court ruling. The DGT responds that a credit right does not constitute an automatic loss; however, if judicial enforcement has been ongoing for one year without successful collection, the loss may be recognised.
Cuestión planteada Al no haberse recuperado en el momento de efectuar la consulta (26/03/2017) ninguna cantidad, pregunta sobre la imputación de una pérdida patrimonial por el importe invertido y no recuperado.
La existencia de un derecho de crédito no constituye automáticamente una pérdida patrimonial. No obstante, según el artículo 14.2.k) de la Ley 35/2006, las pérdidas por créditos vencidos y no cobrados pueden imputarse cuando transcurra un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito. Esta pérdida se integra en la base imponible general.
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