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An creditor asks whether the amount not recovered from an insolvency entity can be considered a patrimonial loss. The DGT responds that a loss only arises when the credit is judicially uncollectible or when the conditions for temporary imputation under article 14.2 of the Personal Income Tax Law are met.
Cuestión planteada Posible consideración como pérdida patrimonial de la cantidad que no se va a recuperar.
La falta de pago no constituye automáticamente una pérdida patrimonial porque persiste el derecho de crédito. La pérdida se entiende producida cuando el derecho es judicialmente incobrable o cuando concurren las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita en convenio o la conclusión del procedimiento concursal sin satisfacción del crédito. Esta pérdida se integra en la base imponible general.
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