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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, ya que 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 los apartados 1.º, 4.º y 5.º 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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