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Consultants ask whether a loss can be reflected in personal income tax for a non-collected loan following a judicial ruling. The DGT responds that failure to collect a loan does not automatically result in a patrimonial loss, but rather requires proof of impossibility of collection.
Cuestión planteada Posibilidad de reflejar en el IRPF una pérdida patrimonial por del importe prestado en su día y no cobrado.
La existencia de un derecho de crédito impide que la falta de pago genere automáticamente una pérdida patrimonial. Para que sea imputable, el crédito debe ser judicialmente incobrable, lo que ocurre en procedimientos de ejecución forzosa tras cumplirse un año desde la admisión de la demanda de ejecución sin que se haya satisfecho el crédito. Esta pérdida se integra en la base imponible general.
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