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The consultant asks whether a patrimonial loss can be declared for money paid to a promoter after a housing contract is terminated. The DGT responds that no patrimonial loss exists as long as a credit right remains, and only arises when such a right is judicially uncollectable under the law.
Cuestión planteada Posibilidad de computar en 2018 una pérdida patrimonial.
La entrega de cantidades a una promotora sin recibir la vivienda no constituye una pérdida patrimonial, ya que puede existir un derecho de crédito por el importe entregado. Para que dicha pérdida sea imputable, el crédito debe ser judicialmente incobrable, ya sea por quita en concurso o por transcurrir un año desde el inicio de un procedimiento judicial de ejecución sin satisfacción del crédito. En el caso planteado, el consultante no cumple las circunstancias del artículo 14.2.k) para la imputación de la pérdida.
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