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A taxpayer asks when a financial fraud loss can be recognised as a patrimonial loss. The DGT responds that a loss is only recognised when the credit right is judicially uncollectable or when the conditions for overdue and uncollected credits apply.
Cuestión planteada Determinación del momento de imputación temporal, a efectos del IRPF, de la pérdida patrimonial derivada de la estafa sufrida.
Si la estafa genera un derecho de crédito, la falta de pago no produce automáticamente una pérdida patrimonial. Para imputar la pérdida por créditos vencidos y no cobrados, debe concurrir una quita en procedimiento concursal o transcurrir un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito. Si no se cumplen estas circunstancias, no procede computar la pérdida patrimonial.
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