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The consultant asks whether patrimonial losses from investments in a debtor undergoing insolvency proceedings can be recognised. The DGT responds that non-payment does not automatically result in a patrimonial loss, but rather requires compliance with the criteria of uncollectability or the rules of temporary allocation.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales respecto a las referidas inversiones.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Para imputar la pérdida, deben concurrir las circunstancias del artículo 14.2.k) de la Ley del IRPF, como la eficacia de una quita en un acuerdo de refinanciación o convenio, o la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones).
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