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The consultant asks when a capital loss from a credit right uncollected after a debtor's insolvency can be recognised. The DGT responds that non-payment alone does not automatically generate the loss and that specific conditions under the legislation must be met for temporary recognition.
Cuestión planteada Imputación temporal e integración de la pérdida patrimonial.
La existencia de un derecho de crédito impide reconocer una pérdida patrimonial automática por el impago. Para imputar la pérdida por créditos vencidos y no cobrados, debe concurrir alguna circunstancia del artículo 14.2 letra k) de la Ley 35/2006, como la eficacia de una quita en un acuerdo de refinanciación, la conclusión de un concurso sin satisfacción del crédito o el transcurso de un año en un procedimiento judicial de ejecución sin éxito. Al no derivar de una transmisión de elementos patrimoniales, esta pérdida se integra en la base imponible general.
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