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The consultant asks whether a payment for a prefabricated house, not built due to the company's insolvency, can be deducted as a patrimonial loss. The DGT responds that the amount paid constitutes a credit right and can only be treated as a loss when the specific conditions for overdue and uncollected credits under the law are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF-2024.
El importe entregado por la construcción no genera una pérdida patrimonial inmediata, sino que constituye un derecho de crédito frente a la empresa. Esta pérdida solo podrá imputarse cuando se cumplan las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita en un acuerdo de refinanciación o la conclusión de un procedimiento concursal. En caso de que se trate de un procedimiento judicial de ejecución, debe transcurrir un año sin que el crédito sea satisfecho. De producirse la pérdida, esta se integrará en la base imponible general.
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