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A civil society asks whether it can apply the rule for imputing losses from uncollected credits after winning a contract termination claim. The DGT responds that this is not possible because the legal requirements of letter k) of article 14.2 of the IRPF Law are not met.
Cuestión planteada Al haberse declarado a la demandada en rebeldía (por no haber comparecido en el procedimiento) y al no tenerse constancia de la existencia de patrimonio alguno de su titularidad, se pregunta sobre la posibilidad de considerar aplicable lo dispuesto en la nueva letra k) del artículo 14.2 de la Ley 35/2006.
El derecho de crédito frente a un deudor no constituye automáticamente una pérdida patrimonial. Para imputar la pérdida por un crédito vencido y no cobrado, debe concurrir alguna de las circunstancias del artículo 14.2.k), como un procedimiento judicial de ejecución que dure más de un año. En este caso, no se cumple el requisito de que el procedimiento judicial tenga por objeto la ejecución del crédito reconocido en la sentencia.
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