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The consultant asks whether a capital loss can be recognised for amounts paid to a promoter in insolvency proceedings. The DGT responds that such a loss can only be recognised when the credit right is declared judicially uncollectable.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por las cantidades entregadas a la promotora.
Las cantidades entregadas por la compra de un inmueble en construcción constituyen un derecho de crédito. Esta pérdida patrimonial solo tendrá efectos en la liquidación del IRPF cuando el derecho resulte judicialmente incobrable mediante una resolución firme en el procedimiento concursal. Para la valoración de dicha imposibilidad de cobro, se podrán tener en cuenta otras circunstancias que manifiesten la insolvencia del deudor.
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