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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 genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. En el ámbito concursal, la pérdida patrimonial por créditos vencidos y no cobrados solo puede imputarse cuando concurra una quita en un acuerdo de refinanciación o convenio, cuando concluya el procedimiento concursal sin satisfacer el crédito (salvo excepciones legales), o cuando pase un año desde el inicio de un procedimiento judicial de ejecución sin satisfacción del crédito. Dicha pérdida se integrará en la base imponible general con los límites del artículo 48 de la Ley del IRPF.
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