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The consultant asks whether funds invested in a company undergoing insolvency and not recovered after its dissolution can be treated as a loss. The DGT responds that, upon the conclusion of the insolvency procedure without satisfying the debt, a patrimonial loss arises attributable to the exercise of the conclusion.
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 LIRPF, las pérdidas por créditos vencidos y no cobrados se imputan cuando concluye el procedimiento concursal sin satisfacer el crédito (salvo causas específicas del art. 176 de la Ley Concursal). En este caso, la conclusión del concurso y extinción de la personalidad jurídica permite la imputación de la pérdida en el periodo impositivo 2022.
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