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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, según el artículo 14.2 letra k) de la Ley del IRPF, las pérdidas por créditos vencidos y no cobrados se imputan cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito (salvo causas específicas de extinción). En este caso, la sentencia de conclusión del concurso permite computar la pérdida en el periodo impositivo 2022. Dicha pérdida se integra en la base imponible general con los límites del artículo 48 de la Ley del IRPF.
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