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The consultant asks whether a patrimonial loss can be declared after investing €3,500 in a company allegedly closed due to fraud. The DGT responds that the investment creates a credit right and that loss can only be recognised when the conditions of article 14.2 of the IRPF Law are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
La inversión no constituye una pérdida patrimonial inmediata porque existe un derecho de crédito frente a la empresa. La pérdida por créditos vencidos y no cobrados solo puede imputarse cuando concurra una quita en un acuerdo de refinanciación, el fin de un concurso de acreedores o el transcurso de un año en un procedimiento judicial destinado específicamente a la ejecución del crédito. El simple inicio de un procedimiento judicial distinto de concurso no permite computar la pérdida si no tiene por objeto la ejecución del crédito.
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