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Consultants ask whether losses on unpaid credits from a bankrupt entity can be declared. The DGT responds that non-payment does not automatically result in a loss, but must be judicially uncollectable or meet legal conditions.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales respecto a las referidas inversiones.
La falta de pago de un deudor no constituye automáticamente una pérdida patrimonial porque el derecho de crédito persiste. La pérdida solo tiene efectos en el IRPF cuando el derecho resulta judicialmente incobrable o cuando concurren las circunstancias de imputación temporal del artículo 14.2 letra k) de la Ley del IRPF. En el caso de concursos de acreedores, la pérdida se computa cuando se acuerda una quita o cuando concluye el procedimiento sin satisfacer el crédito, salvo excepciones legales.
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