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The consultant asks whether the suspension of deadlines due to the pandemic emergency allows extending the four-year period to compensate for patrimonial losses. The DGT responds that this period is not a prescription or lapse period, but a timeframe to meet compensation conditions.
Cuestión planteada Posibilidad de extender el plazo de compensación de unas pérdidas patrimoniales a más de los cuatro ejercicios previstos en la normativa del Impuesto de la Renta sobre las Personas Físicas debido, entre otras circunstancias, a la suspensión de plazos de prescripción y caducidad declarada en el del Real Decreto 463/2020, de 14 de marzo, por el que se declara el estado de alarma para la gestión de la situación de crisis sanitaria ocasionada por el COVID-19.
Los plazos para la compensación de pérdidas patrimoniales no se ven afectados por la suspensión de plazos de prescripción y caducidad derivada de la COVID-19. Esto se debe a que la normativa no establece un plazo de caducidad de un derecho, sino un término de cuatro años para que el contribuyente pueda compensar las pérdidas si se cumplen las condiciones de la LIRPF. Al no ser un derecho ya adquirido, sino una posibilidad sujeta a condiciones futuras, no aplica la suspensión.
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