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The consultant asks whether a loss can be recognised on funds not recovered from an investment in a company undergoing bankruptcy. Hacienda responds that the conclusion of the bankruptcy procedure allows the loss to be charged to the corresponding 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, la pérdida por créditos vencidos y no cobrados se imputa cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito (salvo causas específicas de conclusión). En este caso, la sentencia de conclusión del concurso permite computar la pérdida en el periodo impositivo 2022.
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