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The consultant asks whether a payment made as a guarantor of a company can be considered a patrimonial loss for income tax purposes. The DGT responds that the payment creates a credit right against the guaranteed party, and it will only be recognised as a patrimonial loss if that right is judicially unenforceable under the law.
Cuestión planteada Si podría reflejar en la declaración de IRPF una pérdida patrimonial.
El importe satisfecho como avalista constituye un derecho de crédito contra el avalado, por lo que no es una pérdida patrimonial automática. Solo se producirá la pérdida patrimonial cuando el derecho de crédito resulte judicialmente incobrable según las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF. En tal caso, la pérdida se integrará en la base imponible general como renta general.
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