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The consultant asks whether patrimonial losses from unpaid debts of companies in bankruptcy can be recognised. The DGT responds that non-payment does not automatically lead to a loss, but specific conditions under the LIRPF must be met.
Cuestión planteada Posibilidad de reflejar pérdidas patrimoniales por los importes de las deudas no cobradas.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia del derecho de crédito. En el ámbito concursal, las pérdidas por créditos vencidos y no cobrados solo pueden imputarse cuando concurra alguna de las circunstancias del artículo 14.2.k) de la LIRPF, como la eficacia de una quita o la conclusión del procedimiento concursal sin satisfacción del crédito. La pérdida se producirá por el importe no recuperado cuando se cumplan dichos requisitos legales.
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