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A taxpayer inquired whether they could record a capital loss for compensation awarded by a court that they believe will not be collected. The DGT ruled that a court judgment only creates a right of credit, and a loss is only attributable when the credit becomes judicially uncollectible under specific circumstances.
Cuestión planteada Posibilidad de reflejar una pérdida patrimonial correspondiente a la falta de cobro de la indemnización.
La sentencia que condena al pago de una indemnización genera un derecho de crédito, no una pérdida patrimonial inmediata. Para que exista pérdida patrimonial, el crédito debe ser judicialmente incobrable, ya sea por una quita en concurso de acreedores o por el transcurso de un año en un procedimiento de ejecución judicial sin satisfacción del crédito. En este caso, al no cumplirse las circunstancias del artículo 14.2.k) de la LIRPF, no procede la imputación de la pérdida.
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