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A partner asks whether a patrimonial loss can be declared for a debt of a dissolved society that cannot be recovered. The DGT responds that non-payment does not automatically lead to a loss and outlines the legal circumstances under which such a loss can be attributed.
Cuestión planteada Si puede imputarse la consultante una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial porque persiste el derecho de crédito. Para imputar pérdidas por créditos vencidos y no cobrados, deben concurrir supuestos específicos como la eficacia de una quita en acuerdos de refinanciación o concursos, o el transcurso de un año en procedimientos judiciales de ejecución. Por otro lado, la disolución de la sociedad genera una ganancia o pérdida patrimonial por la diferencia entre el valor de la cuota de liquidación y el valor de adquisición de las participaciones.
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