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The consultant asks whether a patrimonial loss can be recognised for a credit right deemed unenforceable after the execution of a property. The DGT responds that non-payment does not automatically result in a loss and that imputation only occurs when specific legal circumstances are met.
Cuestión planteada Imputación temporal de la pérdida patrimonial.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia del derecho de crédito. Para que la pérdida por créditos vencidos y no cobrados sea imputable, debe concurrir alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF. Estas incluyen quitas en acuerdos de refinanciación o convenios concursales, la conclusión de un procedimiento concursal sin satisfacción del crédito, o el transcurso de un año en un procedimiento judicial de ejecución sin que se haya satisfecho el crédito.
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