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A taxpayer asks whether a portion of inherited credits from Forum Philatelic that could not be recovered can be declared as a capital loss. The DGT responds that the loss is attributable to the year in which the insolvency procedure concludes, without satisfying the credit.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales de forma proporcional por los herederos en su declaración del IRPF-2022 por los importes invertidos y no recuperados.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pues existe un derecho de crédito. No obstante, las pérdidas por créditos vencidos y no cobrados se imputan cuando concurre alguna circunstancia del artículo 14.2 letra k) de la LIRPF, como la conclusión del procedimiento concursal sin satisfacción del crédito. En este caso, la pérdida es imputable al ejercicio 2022 y debe integrarse en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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