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The consultant asks whether a loss can be recognised for an investment in a company in liquidation without awaiting judicial decision. The DGT responds that non-payment does not automatically generate a loss and that recognition is only possible when specific legal conditions for overdue and uncollected credits are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el dinero invertido y no recuperado.
La existencia de un derecho de crédito impide que la falta de pago genere automáticamente una pérdida patrimonial. Para imputar pérdidas por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2, letra k), como la eficacia de una quita en un acuerdo de refinanciación o convenio, la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones), o el transcurso de un año en procedimientos de ejecución. La DGT no puede determinar si estas circunstancias se cumplen en un caso concreto sin conocer el estado del procedimiento concursal.
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