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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.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. Para imputar pérdidas por créditos vencidos y no cobrados, debe concurrir alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita en un acuerdo de refinanciación o convenio concursal, la conclusión del procedimiento concursal sin satisfacción del crédito (salvo excepciones), o el transcurso de un año en procedimientos de ejecución. Si se producen, se integran en la base imponible general con los límites del artículo 48 de la Ley.
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