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The question arises whether the inability to collect a subordinated credit during a bankruptcy procedure results in a patrimonial loss. The DGT responds that non-payment does not automatically lead to a loss, but rather that one of the temporary attribution conditions set out in the law must be met.
Cuestión planteada Existencia de una pérdida patrimonial.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial porque el derecho de crédito persiste. En el ámbito concursal, la pérdida patrimonial se entiende producida cuando concurra alguna de las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF. Estas circunstancias incluyen la eficacia de una quita en acuerdos de refinanciación o convenios, o la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones específicas).
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