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The consultant asks whether a patrimonial loss can be recognised for money paid for a property not returned after a fraud conviction. The DGT responds that the right to indemnification does not automatically generate a loss upon non-payment.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el importe pagado como precio del piso y no devuelto por la parte condenada.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, ya que existe un derecho de crédito. Para que la pérdida sea imputable, el crédito debe ser vencido y no cobrado, concurriendo las circunstancias del artículo 14.2.k) de la LIRPF. Una sentencia penal condenatoria no constituye por sí misma un procedimiento judicial de ejecución del crédito necesario para aplicar la regla de imputación temporal.
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