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The consultant asks whether a capital loss can be recognised for funds invested in a liquidated company that have not been recovered. The DGT responds that non-payment does not automatically constitute a loss and that specific legal conditions must be met for overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el dinero invertido y no recuperado.
La falta de pago de un deudor a su acreedor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Para imputar pérdidas por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita en un acuerdo de refinanciación o la conclusión del procedimiento concursal sin satisfacción del crédito. En el caso consultado, no parece que se hayan producido dichas circunstancias.
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