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The consultant asks whether a patrimonial loss can be declared for unpaid credits of an entity in liquidation. The DGT responds that non-payment does not automatically lead to a loss, but rather requires the character of uncollectability or compliance with special temporary allocation rules.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales por los referidos créditos.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia del derecho de crédito. La pérdida solo se produce cuando el derecho es judicialmente incobrable o cuando concurren las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita en un convenio o la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones).
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