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The consultant asks whether investments in bankrupt companies that have not been recovered can be recognised as patrimonial losses. The tax authority responds that non-payment alone does not generate a loss; instead, specific conditions for temporary charge imputation on overdue and uncollected credits must be met.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales en el IRPF-2022 por el dinero invertido y no recuperado.
Las pérdidas patrimoniales por créditos 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. Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales que no derivan de la transmisión de elementos patrimoniales.
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