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An heir asks whether a loss from investment in a company that has ended its insolvency proceedings can be claimed in their personal income tax. The DGT confirms that such a loss can be recognised in the tax period when insolvency is declared.
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, ya que persiste el derecho de crédito. Sin embargo, la pérdida es imputable al periodo impositivo en que concluya el procedimiento concursal sin que se haya satisfecho el crédito. Esta pérdida se integra en la base imponible general como una pérdida patrimoniale que no deriva de la transmisión de elementos patrimoniales.
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