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A partner inquired whether a patrimonial loss could be declared for loans made to a civil society that dissolved without repaying the amount. The DGT responds that a loss arises when the circumstances of default established by law are met.
Cuestión planteada Posibilidad de reflejar una pérdida patrimonial por la cantidad no recuperada.
La parte del crédito no cobrado que no pueda reclamarse a los restantes socios por la responsabilidad mancomunada constituye una pérdida patrimonial. Esta pérdida se integrará en la base imponible general en el ejercicio de la disolución y liquidación de la sociedad. No obstante, para créditos vencidos y no cobrados, la pérdida solo podrá imputarse al periodo impositivo cuando concurra alguna de las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF.
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