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The taxpayer asks whether a capital loss can be recognised for funds invested in a company undergoing bankruptcy after the ruling of extinction. The tax authority states that the loss is attributable to the period when the bankruptcy procedure ends without the credit being satisfied.
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 en las causas de conclusión específicas del artículo 176 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 del artículo 48 de la Ley del IRPF.
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