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The consultant asks whether a patrimonial loss can be declared for a loan that will not be recoverable due to the debtor company's insolvency proceedings. The DGT responds that non-payment does not automatically lead to a patrimonial loss, but specific legal conditions must be met for overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La falta de pago de un deudor no da lugar automáticamente a una pérdida patrimonial porque persiste el derecho de crédito. Para imputar la pérdida por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2 letra k) de la LIRPF, como la eficacia de una quita en un acuerdo de refinanciación o convenio, o la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones). Si la pérdida se produce bajo estas reglas, se integra en la base imponible general con los límites del artículo 48 de la LIRPF.
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