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The consultant asks whether losses on unrecovered investments in a failing entity can be claimed and how to justify them. The DGT responds that a loss is deductible when the insolvency procedure ends without the credit being satisfied, and that credit ownership must be proven with evidence admissible under law.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales en la declaración del IRPF-2022 por los importes invertidos y no recuperados así como la forma de justificar estas pérdidas.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial. En el ámbito concursal, la pérdida se imputa cuando concurre alguna circunstancia del artículo 14.2 letra k) de la Ley del IRPF, como la conclusión del procedimiento concursal sin satisfacción del crédito. La titularidad de los créditos debe acreditarse mediante los medios de prueba admitidos en Derecho. Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales no derivadas de la transmisión de elementos patrimoniales.
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