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The consultant asks whether patrimonial losses can be declared for investments in companies in liquidation and insolvency proceedings. The DGT responds that non-payment does not automatically result in a loss, but must comply with the special rule for temporary imputation of uncollected credits.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales por los importes invertidos y no recuperados.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Las pérdidas por créditos vencidos y no cobrados solo pueden imputarse cuando adquiera eficacia una quita en acuerdos de refinanciación o convenios concursales, cuando concluya el procedimiento concursal sin satisfacer el crédito (salvo excepciones), o cuando pase un año desde el inicio de un procedimiento judicial de ejecución sin satisfacción del crédito.
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