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The consultant asks whether a patrimonial loss can be declared after selling a vehicle and not receiving payment due to fraud. The DGT responds that non-payment creates a credit right, which can only be recognised as a loss if the conditions for overdue and uncollected credits are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
La falta de cobro por una presunta estafa no constituye una pérdida patrimonial inmediata, pues existe un derecho de crédito a favor del vendedor. La pérdida solo podrá imputarse cuando concurra alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita o el transcurso de un año en un procedimiento judicial de ejecución del crédito. Si se produce la pérdida bajo estos supuestos, se integrará como renta general en la base imponible.
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