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The consultant asks whether couple debts under a separate property regime can be treated as patrimonial losses. The DGT responds that debt alone does not create a loss since a credit right exists, and losses can only be recognised when the credit is judicially uncollectable under the law.
Cuestión planteada Pregunta el consultante "si los impagos dinerarios entre un cónyuge (yo) y mi esposa se pueden considerar o no pérdidas matrimoniales y declararse como tales y en cuánto tiempo se podrían compensar".
Los impagos entre cónyuges en separación de bienes no constituyen pérdidas patrimoniales porque el acreedor mantiene un derecho de crédito. La pérdida solo se produce cuando el derecho de crédito resulta judicialmente incobrable según las circunstancias del artículo 14.2 letra k) de la Ley del IRPF. Estas circunstancias incluyen quitas en acuerdos de refinanciación, la conclusión de un concurso sin satisfacción del crédito o el transcurso de un año en un procedimiento judicial de ejecución sin éxito. Si se produce la pérdida, esta se integra en la base imponible general.
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