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The taxpayer asks whether a patrimonial loss can be declared in the personal income tax for inherited credits that remain unpaid due to the debtor company's insolvency. The DGT responds that the loss is attributable to the period when the insolvency procedure ends without the credit being satisfied.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF-2022 por el derecho de crédito no recuperado.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pero la normativa permite imputar la pérdida de créditos vencidos y no cobrados cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito. En este caso, la pérdida por el importe no recuperado es imputable al periodo impositivo 2022. Dicha pérdida debe integrarse en la base imponible general, al no derivar de una transmisión de elementos patrimoniales.
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