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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 de un derecho de crédito. Para imputar la pérdida por créditos vencidos y no cobrados, deben concurrir 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. También se permite si transcurre un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito.
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