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A taxpayer asks whether a loss on a inherited credit from a company undergoing bankruptcy can be declared in their personal income tax. The DGT confirms that the conclusion of the bankruptcy procedure allows the loss to be charged to the corresponding tax year.
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 concurren circunstancias específicas. En el ámbito concursal, la pérdida es imputable cuando concluye el procedimiento sin que se haya satisfecho el crédito, salvo en los supuestos de conclusión por causas específicas de la Ley Concursal. Esta pérdida debe integrarse en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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