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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 DGT responds that failure to collect a credit does not automatically lead to a patrimonial loss, but rather that one of the temporary imputation circumstances provided for in the law must apply to non-collected 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 por 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 (salvo excepciones). 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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