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A taxpayer asks whether they can declare a capital loss due to the failure to collect compensation following several court rulings. The DGT responds that the compensation represents a credit right and that the loss occurs once this right is deemed judicially uncollectible.
Cuestión planteada Posibilidad de reflejar una pérdida patrimonial ante la falta de cobro de la indemnización.
La sentencia que condena al pago de una indemnización genera un derecho de crédito, no una pérdida patrimonial inmediata. La pérdida patrimonial surge cuando el crédito es judicialmente incobrable, lo que incluye cuando transcurre un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito. En este caso, la pérdida debe imputarse al período impositivo en que se cumple dicho plazo de un año.
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