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The consultant asks whether a patrimonial loss can be declared in personal income tax for an unpaid debt of a company in liquidation. The DGT responds that failure to pay does not automatically result in a loss, but must comply with the rules on overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas por la deuda que todavía está pendiente de pago.
La falta de pago de un deudor no constituye automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. La pérdida solo se entiende producida cuando el crédito sea judicialmente incobrable o concurran las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita o la conclusión del procedimiento concursal sin satisfacción del crédito. Además, esta pérdida se integra en la base imponible general y no puede compensarse con ganancias patrimoniales por transmisión de elementos patrimoniales.
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