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The taxpayer asks whether they can account for capital losses regarding amounts uncollected from their company in insolvency proceedings. The DGT clarifies that employment income must be declared when it becomes due, and that payment as a guarantor only constitutes a capital loss when the debt is judicially uncollectible or according to insolvency rules.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales, en el Impuesto sobre la Renta de las Personas Físicas, por dichas cantidades no cobradas.
Los rendimientos del trabajo se imputan al periodo en que son exigibles, salvo que por circunstancias no imputables al contribuyente se perciban después, debiendo presentarse autoliquidaciones complementarias sin sanción. Respecto al pago como avalista, no es automáticamente una pérdida patrimonial, sino un derecho de crédito que solo genera pérdida cuando es judicialmente incobrable o concurre alguna de las circunstancias de la letra k) del artículo 14.2 de la LIRPF, como la eficacia de una quita o la conclusión del concurso sin satisfacción del crédito.
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