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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 al existir un derecho de crédito. Las pérdidas por créditos vencidos y no cobrados solo pueden imputarse cuando concurran 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 los bienes recibidos y el valor de adquisición de las participaciones.
What is published here, applied to a company or a specific case. The first meeting is free.
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