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The consultant asks when a loss from unrecouped funds after Afinsa's insolvency can be recognised. The DGT responds that, upon completion of the liquidation process, the loss is attributable to the tax year in which the liquidation concluded.
Cuestión planteada Imputación temporal de la pérdida patrimonial en el IRPF.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pero el artículo 14.2 letra k) de la Ley del IRPF establece reglas especiales para créditos vencidos y no cobrados. En el ámbito concursal, la pérdida se imputa cuando adquiere eficacia una quita o cuando concluye el procedimiento sin satisfacer el crédito (salvo causas específicas). En este caso, la conclusión del concurso por liquidación de bienes permite imputar la pérdida al periodo impositivo 2023.
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