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The consultant asks whether a change of ownership of a debt in a bankruptcy administration justifies a patrimonial loss. The DGT responds that a patrimonial loss is recognised when the conditions in IRPF Art. 14.2(k) are met, such as the bankruptcy concluding without debt repayment.
Cuestión planteada Si el cambio de titularidad del crédito por la administración concursal es suficiente para justificar la pérdida patrimonial.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial. En el ámbito concursal, la pérdida se imputa cuando concurre alguna circunstancia del artículo 14.2 letra k) de la Ley del IRPF, como la conclusión del concurso por liquidación de bienes sin satisfacer el crédito. La titularidad del crédito puede acreditarse mediante certificación de la administración concursal o medios de prueba admitidos en Derecho.
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