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A creditor of a company in liquidation asks whether the uncollected portion of a loan can be considered a patrimonial loss. The DGT responds that non-payment does not automatically result in a loss, but must comply with the rules on overdue and uncollected credits.
Cuestión planteada Posible consideración como pérdida patrimonial de la cantidad que no se va a recuperar.
La existencia de un derecho de crédito impide que el impago sea automáticamente una pérdida patrimonial. Para que se produzca 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 convenio concursal o la conclusión del procedimiento sin satisfacción del crédito. Esta pérdida se integrará en la base imponible general como renta general.
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