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The consultant asks whether a patrimonial loss can be recognised for money invested in a company under administration that has not recovered the amount. The DGT responds that non-payment does not automatically result in a loss, but rather requires the occurrence of specific circumstances set out in the regulations for overdue and uncollected credits.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el dinero invertido y no recuperado.
La falta de pago de un deudor no da lugar automáticamente a una pérdida patrimonial al existir un derecho de crédito. En el ámbito concursal, la pérdida solo podrá imputarse cuando concurra alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita o la conclusión del procedimiento concursal sin satisfacción del crédito. Si se produce la pérdida, se integrará en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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