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A taxpayer asks whether a loss can be declared for payments made to a developer of an undeveloped property. The DGT responds that a loss only exists if a credit right is proven and becomes judicially unenforceable under the law.
Cuestión planteada Posibilidad de computar una pérdida patrimonial.
Para que exista pérdida patrimonial debe haber una variación en el valor del patrimonio, lo cual requiere que el incumplimiento contractual permita exigir la devolución de las cantidades y se constituya un derecho de crédito. Este derecho solo genera pérdida patrimonial cuando sea judicialmente incobrable, ya sea por resoluciones en concursos de acreedores o por procedimientos de ejecución forzosa. Según el artículo 14.2.k) de la Ley 35/2006, la pérdida por créditos vencidos y no cobrados puede imputarse cuando transcurra un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito.
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