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A taxpayer asks whether a loss of capital can be declared for amounts paid to a developer after contract termination. The DGT responds that amounts paid constitute a credit, and a loss can only be recognised when this credit is judicially unenforceable.
Cuestión planteada Posibilidad de computar una pérdida patrimonial y a qué periodo impositivo se ha de imputar.
La entrega de cantidades a una promotora genera un derecho de crédito, por lo que no existe pérdida patrimonial inmediata. La pérdida solo se produce cuando el crédito resulta judicialmente incobrable. Según el artículo 14.2 letra k) de la LIRPF, se podrá imputar la pérdida si transcurre un año desde el inicio de un procedimiento judicial de ejecución del crédito sin que este se haya satisfecho. En el caso concreto, no se ha iniciado un procedimiento con ese objeto, por lo que no procede el cómputo.
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