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The consultant asks whether a €3,000 reserve given to a construction company that failed to return due to insolvency can be deducted as a capital loss. The DGT responds that no capital loss exists until the credit right is judicially uncollectable or special imputation rules apply.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el importe de la reserva.
La existencia de un derecho de crédito contra una constructora no constituye automáticamente una pérdida patrimonial. Para que se produzca la variación en el valor del patrimonio, el crédito debe ser judicialmente incobrable mediante resolución judicial firme en concurso de acreedores o en un procedimiento de ejecución forzosa que manifieste la imposibilidad de cobro. Asimismo, solo se podrán imputar pérdidas por créditos vencidos y no cobrados si concurren las circunstancias específicas de imputación temporal del artículo 14.2.k) de la Ley 35/2006.
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