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The consultant asks when it is possible to recognise non-recovered funds from a housing cooperative as a patrimonial loss. The DGT responds that non-payment creates a credit right, and only constitutes a loss when the credit is judicially uncollectable or when specific circumstances under article 14.2 of the LIRPF apply.
Cuestión planteada Ejercicio al que debe imputarse la pérdida patrimonial e importe a que ascendería ésta.
El impago de una cooperativa no genera pérdida patrimoniales de forma inmediata, ya que el contribuyente mantiene un derecho de crédito. La pérdida solo se produce cuando el crédito resulta judicialmente incobrable o cuando concurren las circunstancias de la letra k) del artículo 14.2 de la LIRPF, como la eficacia de una quita o el transcurso de un año en un procedimiento judicial de ejecución sin satisfacción del crédito. Si se produce la pérdida, esta se integra en la base imponible general.
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