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The consultant asks whether a capital loss can be recognised after a judgment awarding compensation for fraud, where the amount will be determined during enforcement. The DGT responds that this is not possible because the credit is not yet a mature, collected credit due to lack of quantification.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por las citadas cantidades.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, ya que existe un derecho de crédito. Para que este derecho genere una pérdida patrimonial, debe ser judicialmente incobrable o cumplir los requisitos de un crédito vencido y no cobrado del artículo 14.2.k) de la Ley del IRPF. En este caso, al no haberse cuantificado el importe indemnizatorio en la sentencia, no se puede considerar un crédito vencido y no cobrado.
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