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The consultant asks whether a loss can be recognised due to non-payment of the price for the sale of shares. The DGT responds that non-payment does not automatically result in a loss, as the right of credit persists until it is judicially uncollectable.
Cuestión planteada Posibilidad de computar un pérdida patrimonial derivada del impago del precio.
Las cantidades adeudadas no son automáticamente una pérdida patrimonial, sino un derecho de crédito. Solo cuando dicho derecho resulte judicialmente incobrable se producirá la variación en el valor del patrimonio. Se entiende por judicialmente incobrable tanto las resoluciones en concursos de acreedores como las de procedimientos de ejecución forzosa que manifiesten la imposibilidad de cobro. Para la valoración de dicha imposibilidad, se podrán tener en cuenta otras circunstancias de insolvencia del deudor.
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