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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 no genera automáticamente una pérdida patrimonial porque persiste el derecho de crédito. Para imputar la pérdida, 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 (salvo excepciones).
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