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The consultant asks whether patrimonial losses can be declared for money invested in companies in liquidation. The DGT responds that non-payment does not automatically constitute a loss, but specific legal conditions must be met for uncollected credits.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales por el dinero invertido y no recuperado.
La falta de pago de un deudor no da lugar de forma automática a una pérdida patrimonial porque persiste el derecho de crédito. Las pérdidas por créditos vencidos y no cobrados solo pueden imputarse cuando adquiera eficacia una quita en un acuerdo de refinanciación o convenio, o cuando concluya el procedimiento concursal sin satisfacer el crédito (salvo excepciones legales). También se permite la imputación si transcurre un año desde el inicio de un procedimiento judicial de ejecución sin satisfacción del crédito.
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