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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 pérdida patrimonial por un derecho de crédito no cobrado solo puede imputarse cuando se produzca una quita en un acuerdo de refinanciación o convenio concursal, o cuando concluya el procedimiento concursal sin que se haya satisfecho el crédito (salvo excepciones legales). Si la pérdida se produce bajo estos supuestos, se integra en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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