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The DGT confirms that losses from unrecouped investments after a bankruptcy procedure end are attributable to the tax year in which the procedure concludes, regardless of whether the credit has been settled.
Cuestión planteada "Tratamiento fiscal en el IRPF 2023 del dinero invertido y no recuperado en AFINSA BIENES TANGIBLES tras la sentencia del 12 junio de 2023 que da por concluido concurso de acreedores".
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 ámbito concursal, la pérdida se produce cuando concluye el procedimiento sin satisfacer el crédito, salvo que la conclusión sea por causas específicas de liquidación. Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales que no derivan de la transmisión de elementos patrimoniales.
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