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The consultant asks whether losses from their Afinsa investment should be declared in 2023 or 2024. The DGT responds that, since the creditors' procedure ends without satisfying the credit, the loss is attributable to the 2023 exercise.
Cuestión planteada "Se me aclare si la imputación de las pérdidas obtenidas en Afinsa deben incluirse en la declaración de 2023 o 2024".
Las pérdidas patrimoniales por créditos vencidos y no cobrados se imputan cuando concurre alguna circunstancia del artículo 14.2 letra k) de la Ley del IRPF. En el caso de un procedimiento concursal, la pérdida se computa cuando este concluye sin que se haya satisfecho el crédito. Estas pérdidas se integran en la base imponible general como rendimientos que no derivan de la transmisión de elementos patrimoniales.
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