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A taxpayer asks whether the amount paid to execute a guarantee for a company's debt constitutes a patrimonial loss. The DGT responds that the payment creates a credit right against the guaranteed party, and such a loss only arises if that credit is judicially uncollectable.
Cuestión planteada Si las cantidades satisfechas por el avalista pueden tener la consideración de pérdida patrimonial en el IRPF.
El importe satisfecho por un avalista no constituye automáticamente una pérdida patrimonial, ya que se configura como un derecho de crédito contra el avalado. Esta pérdida solo puede imputarse cuando el derecho de crédito resulte judicialmente incobrable, ya sea por una quita en un procedimiento concursal o por el transcurso de un año en un procedimiento judicial de ejecución sin satisfacción del crédito. La pérdida resultante debe integrarse en la base imponible general.
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