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The consultant asks whether a capital loss can be recognised on funds invested in a dissolved insolvency company. Hacienda responds that the conclusion of insolvency allows the loss to be charged against the amount not recovered in the relevant tax period.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en la declaración del IRPF-2022 por el dinero invertido y no recuperado.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pues persiste el derecho de crédito. No obstante, la pérdida por créditos vencidos y no cobrados es imputable cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito, salvo que la conclusión se deba a causas específicas de la Ley Concursal. En este caso, la pérdida es imputable al periodo impositivo 2022 y se integra en la base imponible general con los límites de compensación del artículo 48 de la Ley del IRPF.
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