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The consultant asks whether a patrimonial loss can be declared for credits of two companies in bankruptcy proceedings. The tax authority responds that non-payment does not automatically result in a loss, but rather requires compliance with the criteria of uncollectability or specific rules of temporary imputation.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por los referidos créditos.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial porque persiste el derecho de crédito. Para que exista pérdida patrimonial, el crédito debe ser judicialmente incobrable o concurrir las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF. En el caso de concursos de acreedores, la pérdida se computa cuando adquiere eficacia una quita o cuando concluye el procedimiento concursal sin satisfacer el crédito, salvo excepciones legales.
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