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A taxpayer asks whether the non-payment of a debt claimed judicially after repatriating inheritance funds constitutes a capital loss. The DGT responds that non-payment alone does not automatically generate a loss, as a credit right exists.
Cuestión planteada Se pregunta sobre la posible consideración como pérdida patrimonial de los importes depositados y repatriados pero que no fueron entregados a sus propietarios (los herederos).
La falta de pago de un deudor no genera una pérdida patrimonial automática al existir un derecho de crédito. Para que sea imputable, el crédito debe ser judicialmente incobrable mediante resoluciones de concurso de acreedores o procedimientos de ejecución forzosa. En este caso, al no existir concurso ni haber transcurrido un año desde el inicio de un procedimiento de ejecución forzosa, no procede computar la pérdida patrimonial según el artículo 14.2.k) de la LIRPF.
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