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The consultant asks when a loss from an investment in a company undergoing insolvency can be taxed. The DGT responds that the loss is attributable when the circumstances in article 14.2 letter k) of the LIRPF are met, such as the conclusion of the insolvency procedure without credit satisfaction.
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. No obstante, las pérdidas por créditos vencidos y no cobrados pueden imputarse cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito. En este caso, la pérdida es imputable al periodo impositivo en que se produce la conclusión del concurso.
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