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The consultant asks whether a patrimonial loss can be recognised for a non-recovered investment in a company undergoing bankruptcy. The DGT responds that the conclusion of the bankruptcy procedure allows the loss to be charged to the corresponding tax period.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en la declaración del IRPF-2022 por el dinero invertido y 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 en el periodo impositivo 2022. Si no consta la titularidad del crédito por herencia, el contribuyente debe acreditarla mediante los medios de prueba admitidos en Derecho. La pérdida se integrará en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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