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A taxpayer asks whether a loss can be declared for amounts paid to a promoter in insolvency proceedings. The DGT responds that non-payment does not automatically generate a loss, but compliance with Article 14.2.k) of the Personal Income Tax Law is required.
Cuestión planteada - Posibilidad de computar una pérdida patrimonial por el referido crédito.
La existencia de un derecho de crédito no genera automáticamente una pérdida patrimonial por el impago. Para imputar la pérdida por créditos vencidos y no cobrados, debe concurrir que se adquiera eficacia una quita en un acuerdo de refinanciación o convenio, o que concluya el procedimiento concursal sin satisfacer el crédito (salvo causas específicas). Si se recupera el importe posteriormente tras haber computado la pérdida, se imputará una ganancia patrimonial.
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