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A taxpayer inquired which taxable base should include the capital loss following a court ruling recognising a credit right against a company. The Directorate General for Taxes (DGT) ruled that the loss occurs once the right is judicially uncollectible and must be integrated into the general taxable base.
Cuestión planteada Solicitada la ejecución de sentencia y ante la probable imposibilidad de cobro, se pregunta en qué base imponible (general o del ahorro) procede integrar la pérdida patrimonial resultante.
El importe no devuelto por la gestora no es automáticamente una pérdida patrimonial, sino que surge un derecho de crédito. La pérdida patrimonial solo se produce cuando dicho derecho de crédito resulte judicialmente incobrable. Al no derivar de la transmisión de elementos patrimoniales, la pérdida debe integrarse en la base imponible general según los artículos 45 y 48 de la Ley 35/2006.
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