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A taxpayer asks which tax year should be used to report a loss resulting from the failure to recover funds following the rescission of a contract for the sale of a counterfeit painting. The DGT rules that a court judgment does not automatically trigger a loss, but rather creates a credit right that only constitutes a capital loss once it is judicially uncollectible.
Cuestión planteada Ejercicio al que puede imputarse la pérdida derivada de la falta de devolución de la cantidad pagada en la venta.
La pérdida patrimonial derivada de créditos vencidos y no cobrados se imputa al periodo impositivo en que se cumpla un año desde el inicio del procedimiento judicial de ejecución del crédito, sin que este haya sido satisfecho. En este caso, al iniciarse la ejecución en noviembre de 2015, la pérdida debe imputarse al ejercicio 2016. Dicha pérdida debe integrarse en la base imponible general al no derivarse de una transmisión de elementos patrimoniales.
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