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A married couple under the community property regime asks whether an unpaid debt in insolvency proceedings can be treated as a capital loss and if the legal costs incurred for collection are deductible. The DGT rules that a loss is only recognised under the specific circumstances of Article 14.2.k) of the IRPF Act and that legal expenses are not deductible as they are considered consumption expenditure.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales por los referidos créditos. Imputación temporal. Importe de las pérdidas patrimoniales, posibilidad de computar como pérdidas patrimoniales el importe de los gastos jurídicos incurridos para el cobro de los créditos reclamados. Integración en la base imponible. Individualización.
La falta de pago no genera automáticamente una pérdida patrimonial; esta solo se produce cuando el derecho de crédito es judicialmente incobrable o según las reglas de imputación temporal del artículo 14.2.k) de la LIRPF. En el caso de concursos, la pérdida se computa por la cuantía de la quita o al concluir el procedimiento sin satisfacción del crédito (salvo excepciones). Los gastos jurídicos para el cobro no pueden computarse como pérdida patrimonial por ser gastos de consumo. En régimen de gananciales, la pérdida se imputa al 50% entre cónyuges si la aportación fue de la sociedad.
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