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The consultant asks whether a loss of capital can be declared in personal income tax for a debt not covered by the sale of an asset in a mortgage enforcement. The DGT responds that the remaining debt remains a credit right and only becomes a loss of capital when it is judicially uncollectable.
Cuestión planteada Si puede imputarse el consultante una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas por la deuda que todavía resultara pendiente una vez producida la ejecución hipotecaria.
El importe no devuelto tras la ejecución hipotecaria constituye un derecho de crédito del contribuyente. La pérdida patrimonial solo se produce cuando dicho derecho resulte judicialmente incobrable. Para créditos vencidos y no cobrados, la pérdida puede imputarse cuando se produzca una quita en un acuerdo de refinanciación o concurso, o cuando transcurra un año desde el inicio de un procedimiento judicial de ejecución sin que el crédito se haya satisfecho.
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