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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 porque persiste el derecho de crédito. Las pérdidas por créditos vencidos y no cobrados solo pueden imputarse cuando concurra una quita en un acuerdo de refinanciación o convenio concursal, cuando concluya el procedimiento concursal sin satisfacer el crédito (salvo excepciones legales), o cuando pase un año desde el inicio de un procedimiento judicial de ejecución sin satisfacción del crédito. Si el crédito se cobra después, se imputará la ganancia patrimonial en el periodo en que se produzca el cobro.
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