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A taxpayer asks whether ordinary and subordinated credits from an Afinsa investment can be treated as patrimonial losses. The DGT confirms that, upon the conclusion of a creditor proceedings by liquidation of assets, the conditions are met to recognise such losses in the corresponding tax period.
Cuestión planteada "Posibilidad de computar como pérdidas patrimoniales los créditos referidos anteriormente (tanto ordinario como subordinado)".
Las pérdidas patrimoniales por créditos vencidos y no cobrados se imputan cuando concurre una quita o cuando concluye el procedimiento concursal sin satisfacer el crédito, salvo por causas específicas de conclusión. En este caso, la conclusión del concurso por liquidación de la masa activa permite computar las pérdidas en el periodo impositivo 2023. Estas pérdidas deben integrarse en la base imponible general como rendimientos que no derivan de la transmisión de elementos patrimoniales.
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