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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. En el ámbito concursal, la pérdida por créditos vencidos y no cobrados se imputa cuando concluye el procedimiento sin que se haya satisfecho el crédito, salvo que la conclusión se deba a causas específicas del artículo 176 de la Ley Concursal. En este caso, la pérdida es imputable al período impositivo 2022 y se integra en la base imponible general con los límites de los artículos 45 y 48 de la LIRPF.
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