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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, pero la normativa permite imputar pérdidas por créditos vencidos y no cobrados cuando concurren supuestos específicos, como la conclusión del procedimiento concursal sin satisfacción del crédito. En este caso, la pérdida es imputable al periodo impositivo 2022. La titularidad de los créditos debe acreditarse según las normas de valoración de prueba del Código Civil y la Ley de Enjuiciamiento Civil, siendo la Administración quien valore la suficiencia de dichas pruebas. Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales no derivadas de la transmisión de elementos patrimoniales.
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