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An investor asks whether a patrimonial loss can be declared in 2018 following the conclusion of a creditors' bankruptcy of an intermediary company. The tax authority responds that non-payment does not automatically generate a loss, but rather requires judicial uncollectability under legal provisions.
Cuestión planteada Si, atendidas las circunstancias expuestas podría computar una pérdida patrimonial en el año 2018, al existir una resolución firme en el concurso de acreedores de la empresa intermediaria.
La pérdida patrimonial por créditos no cobrados se produce cuando el derecho de crédito resulta judicialmente incobrable. En el caso de concursos de acreedores, la pérdida se entiende producida cuando el procedimiento concluye sin satisfacer el crédito, específicamente por insuficiencia de masa activa. Para otros créditos, la pérdida se imputa tras un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito.
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