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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 pérdidas por créditos vencidos y no cobrados cuando concluye el procedimiento concursal sin satisfacer el crédito. En este caso, la sentencia que declara la conclusión del concurso permite computar la pérdida por el importe no recuperado en el período impositivo 2022. Al no derivar de una transmisión de elementos patrimoniales, la pérdida debe integrarse en la base imponible general.
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