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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. Para que exista la pérdida, el crédito debe ser judicialmente incobrable o concurrir alguna de las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF. En el ámbito concursal, esto ocurre cuando adquiere eficacia una quita en un acuerdo de refinanciación o convenio, o cuando concluye el procedimiento concursal sin satisfacer el crédito (salvo excepciones específicas).
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