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The consultant asks whether the dissolution of a company in insolvency allows declaring a loss on an unrecovered investment. The DGT responds that the conclusion of insolvency proceedings without credit satisfaction permits recognising the patrimonial loss 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 LIRPF, 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 en que se declara la conclusión del concurso.
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