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The consultant asks whether a €34,196.64 loan held against a company in bankruptcy can be considered a patrimonial loss. The DGT responds that the existence of the loan does not imply a loss, but a loss arises only when the right to claim is judicially uncollectable under the rules of temporary assignment.
Cuestión planteada Posible consideración como pérdida patrimonial de la cantidad adeudada.
El crédito contra una sociedad concursada no es automáticamente una pérdida patrimonial, sino un derecho de crédito. La pérdida se entiende producida cuando el derecho resulta judicialmente incobrable o cuando concurren los supuestos de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita o la conclusión del procedimiento concursal sin satisfacción del crédito. Al no derivar de una transmisión de elementos patrimoniales, se integra como renta general en la base imponible.
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