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The consultant asks whether the non-payment of a judicially agreed indemnity results in a capital loss for IRPF purposes. The DGT responds that non-payment of a credit does not automatically result in a loss, but must comply with the special temporal imputation rule for overdue and uncollected credits.
Cuestión planteada Posible existencia de una pérdida patrimonial en el IRPF por el importe no cobrado.
La falta de pago de un deudor no da lugar de forma automática a una pérdida patrimonial por la existencia de un derecho de crédito. En supuestos de ámbito concursal, la pérdida patrimonial respecto al importe no recuperable se entenderá producida cuando concurra alguna de las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF. Esta pérdida se integrará en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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