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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 se produce cuando el derecho de crédito resulta judicialmente incobrable, entendiéndose como tal las resoluciones firmes en un concurso de acreedores que determinen la imposibilidad de cobro. En supuestos de créditos vencidos y no cobrados, se aplicarán las reglas de imputación temporal del artículo 14.2 de la Ley del IRPF. La pérdida resultante debe integrarse en la base imponible general.
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