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Inquiries arise whether unpaid extraordinary payments after a company's insolvency can be treated as patrimonial losses. The DGT responds that non-payment alone does not constitute a loss; specific provisions on overdue and uncollected credits must be met.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales en sus declaraciones del IRPF.
La pérdida patrimonial por créditos no cobrados en un ámbito concursal se imputa cuando concurra alguna de las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita o la conclusión del procedimiento concursal sin satisfacción del crédito (salvo causas específicas). Esta pérdida se integra en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales. No se aplicará si interviene el Fondo de Garantía Salarial para el pago de los importes pendientes.
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