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The consultant asks whether a patrimonial loss can be declared for money invested in a company in liquidation. The DGT responds that non-payment does not automatically result in a loss, but rather requires specific legal circumstances for overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el dinero invertido y no recuperado.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Para imputar la pérdida por créditos vencidos y no cobrados, debe concurrir alguna circunstancia del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita en un acuerdo de refinanciación o convenio, la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones), o el transcurso de un año en procedimientos de ejecución. Si la pérdida se produce, se integra en la base imponible general con los límites del artículo 48 de la Ley.
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