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The consultant asks whether paying a debt as a guarantor for their companies constitutes a patrimonial loss. The DGT responds that such payment generates a credit right against the company and will only be considered a loss if that right is uncollectable under legal conditions.
Cuestión planteada Existencia de una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El importe satisfecho como avalista no es una pérdida patrimonial automática, ya que constituye un derecho de crédito contra el avalado. La pérdida patrimonial solo se produce cuando el derecho de crédito resulta judicialmente incobrable. Para créditos vencidos y no cobrados, la pérdida se imputa según las reglas especiales de eficacia de quitas o plazos de procedimientos judiciales establecidos en el artículo 14.2 de la LIRPF. Dicha pérdida debe integrarse en la base imponible general.
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