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A creditor of a company in insolvency proceedings asks which values should be considered when calculating their capital losses. The DGT rules that the capital loss shall be the amount that becomes uncollectible from each of the credits (both ordinary and subordinated).
Cuestión planteada Valores a tener en cuenta a efectos del cómputo en su momento de las pérdidas patrimoniales.
Las ganancias y pérdidas patrimoniales son las variaciones en el valor del patrimonio por alteraciones en su composición. En el caso de créditos, la pérdida patrimonial será la cantidad que respecto a cada uno de ellos (ordinario o subordinado) sobrevenga como incobrable.
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