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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 porque el derecho de crédito persiste. 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. En el caso de un concurso de acreedores, la pérdida se computa cuando adquiere eficacia una quita o cuando concluye el procedimiento sin satisfacer el crédito, salvo excepciones específicas.
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