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A taxpayer asks whether a patrimonial loss can be claimed for a loan not recovered from a company undergoing creditors' proceedings. The DGT responds that the conclusion of a creditors' proceeding without credit satisfaction allows the loss to be recognised in the corresponding tax period.
Cuestión planteada Si puede imputarse una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, ya que persiste el derecho de crédito. Sin embargo, según el artículo 14.2 letra k) de la LIRPF, la pérdida es imputable cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito (salvo causas específicas de conclusión). En este caso, la pérdida por el importe no recuperable es imputable al periodo impositivo 2025 y se integra en la base imponible general.
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