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The consultant asks whether a patrimonial loss can be declared for a credit against a company in liquidation. The tax authority responds that non-payment does not automatically constitute a loss, but rather requires compliance with the rules on overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el referido crédito.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia del derecho de crédito. La pérdida se entiende producida cuando el crédito sea judicialmente incobrable o concurra alguna de las circunstancias del artículo 14.2 letra k) de la LIRPF, como la eficacia de una quita o la conclusión del procedimiento concursal sin satisfacción del crédito. En el caso de las participaciones sociales, la ganancia o pérdida vendrá determinada por la diferencia entre el valor de mercado de los bienes recibidos en la liquidación y el valor de adquisición de las participaciones.
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