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The DGT responds that non-payment of a promissory note by a company in bankruptcy proceedings does not automatically generate a patrimonial loss, but must comply with the regulations on overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Para que se produzca la pérdida patrimonial por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF. En el caso de un concurso de acreedores, la pérdida se computa cuando adquiere eficacia una quita o cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito (salvo excepciones legales).
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