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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.
Question posed: Possibility of computing capital losses proportionally by heirs in their 2022 IRPF tax return based on the amounts invested and not recovered.
The non-payment by a debtor does not automatically generate a capital loss, as a credit right exists. However, losses from overdue and uncollected credits are imputed when any circumstance of Article 14.2 letter k) of the LIRPF occurs, such as the conclusion of insolvency proceedings without satisfaction of the credit. In this case, the loss is attributable to the 2022 tax year and must be included in the general taxable base as a capital loss that does not derive from the transfer of assets.
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