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The taxpayer asks whether the 700 euros not recovered from a loan after a judicial enforcement process can be treated as a capital loss. The DGT confirms this is possible if one year has passed since the start of the judicial enforcement process and the debt remains unpaid.
Cuestión planteada Posibilidad de imputar en la declaración del IRPF-2021 una pérdida patrimonial por los 700 euros no recuperados.
Las pérdidas patrimoniales por créditos vencidos y no cobrados pueden imputarse cuando se cumple el plazo de un año desde el inicio de un procedimiento judicial de ejecución distinto al de concurso, sin que el crédito haya sido satisfecho. En este caso, el importe no recuperado constituye un derecho de crédito que, al ser judicialmente incobrable bajo estas condiciones, genera una variación en el patrimonio. Al no derivar de una transmisión de elementos patrimoniales, esta pérdida se integra como renta general en la base imponible.
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