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The taxpayer asks whether they can declare an asset loss regarding amounts paid to a developer following the termination of a contract. The DGT rules that no loss exists as long as a credit right remains, and that a loss only occurs when the debt becomes judicially irrecoverable.
Cuestión planteada - Posibilidad de computar una pérdida patrimonial y qué periodo impositivo se ha de imputar.
La existencia de un derecho de crédito impide afirmar que hay una pérdida patrimonial. Esta solo se produce cuando el derecho es judicialmente incobrable, ya sea por quita en concurso o por transcurrir un año en un procedimiento judicial de ejecución sin satisfacción del crédito. En tal caso, la pérdida se imputa al periodo en que concurra dicha circunstancia y se integra en la base imponible general.
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