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A taxpayer asks whether the inability to recover loans made to a company constitutes a patrimonial loss. The DGT responds that the credit is not automatically a loss and that uncollectability must be determined judicially.
Cuestión planteada Incidencia en la tributación del IRPF de la posible pérdida.
Las cantidades adeudadas por un préstamo no son automáticamente una pérdida patrimonial, ya que constituyen un derecho de crédito. Solo se producirá la pérdida patrimonial cuando dicho derecho resulte judicialmente incobrable, ya sea por resolución en un concurso de acreedores o en un procedimiento de ejecución forzosa que demuestre la imposibilidad de cobro. Para la valoración de dicha imposibilidad, se podrán tener en cuenta otras circunstancias que manifiesten la insolvencia del deudor.
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