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The consultant asks whether a loss of capital can be recognised for an investment in a company undergoing insolvency that has concluded liquidation without payment. The DGT responds that the conclusion of insolvency without credit settlement allows the loss to be recognised in the corresponding tax year.
Cuestión planteada Tributación de las pérdidas obtenidas por el dinero invertido y no recuperado.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un 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. En este caso, la pérdida es imputable al periodo impositivo 2022 y debe integrarse en la base imponible general con los límites de los artículos 45 y 48 de la Ley del Impuesto.
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