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The taxpayer asks when losses from investments in crowdlending, whisky, and investment funds must be imputed. The DGT rules that crowdlending losses can only be imputed if they meet the criteria for overdue and uncollected credits under Article 14.2.k) of the LIRPF, whereas other investments are imputed when the change in assets occurs.
Cuestión planteada Imputación temporal. de las rentas derivadas de las inversiones realizadas en el Impuesto sobre la Renta de las Personas Físicas.
La pérdida por el capital no recuperable en crowdlending solo puede imputarse cuando concurran las circunstancias de créditos vencidos y no cobrados previstas en el artículo 14.2.k) de la LIRPF. En cuanto a las inversiones en whisky o fondos de inversión, las ganancias o pérdidas se imputan al período en que se produzca la alteración patrimonial, generalmente mediante la transmisión o el reembolso de las inversiones.
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