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The taxpayer asks whether a loss on a inherited debt from a company that has concluded insolvency without collection can be recognised in their personal income tax. The DGT responds that the conclusion of the insolvency procedure allows the loss to be charged to the corresponding tax year.
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 de conclusión del concurso permite computar la pérdida en el periodo impositivo 2022. La pérdida se integra en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales. El contribuyente debe acreditar la titularidad del crédito mediante los medios de prueba admitidos en Derecho.
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