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The consultant asks whether the non-payment of a loan to a company in bankruptcy allows a deduction of a patrimonial loss in income tax. The DGT responds that non-payment does not automatically generate a patrimonial loss, as the right to credit continues until it is judicially unenforceable or specific conditions are met.
Cuestión planteada Tributación en el IRPF del impago de un préstamo concedido a una sociedad que posteriormente ha entrado en concurso de acreedores, habiendo finalizado éste por insuficiencia de masa activa, siendo un socio y administrador de la sociedad pariente hasta el segundo grado del prestamista.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. La pérdida solo puede imputarse cuando el crédito sea judicialmente incobrable o se cumplan las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita o la conclusión del concurso por causas específicas. Si el crédito se vende a un tercero, la variación patrimonial se determina por la diferencia entre el valor de transmisión y el de adquisición.
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