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The consultant asks whether a patrimonial loss can be recognised for money invested in a company under administration that has not recovered the amount. The DGT responds that failure to collect a credit does not automatically result in a loss, but specific legal circumstances under non-collected credits legislation must be met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el dinero invertido y no recuperado.
La existencia de un derecho de crédito no da lugar de forma automática a una pérdida patrimonial por la falta de pago. En el ámbito concursal, la pérdida solo podrá imputarse cuando adquiera eficacia una quita en un acuerdo de refinanciación o convenio, o cuando concluya el procedimiento concursal sin satisfacer el crédito (salvo excepciones legales). Si la pérdida se produce, se integrará en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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