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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.
La existencia de un derecho de crédito contra una sociedad concursada no constituye automáticamente una pérdida patrimonial. Esta se producirá cuando el crédito sea judicialmente incobrable, conforme a las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF. En el caso de concurso, la pérdida se computará por la cuantía de la quita si esta adquiere eficacia, o cuando concluya el procedimiento sin satisfacerse el crédito (salvo causas específicas de conclusión). Al no derivar de una transmisión de elementos patrimoniales, se integra como renta general.
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