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An heir asks whether a loss can be declared for a loan not recovered after the bankruptcy of Forum Philatelic. The DGT responds that the loss is attributable to the year in which the insolvency procedure ends without satisfying the debt.
Cuestión planteada Posibilidad de computar en la declaración del IRPF-2022 una pérdida patrimonial respecto al importe no recuperable del derecho de crédito reconocido al fallecido y, posteriormente, a los herederos por la Administración Concursal.
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 pérdida es imputable al período impositivo 2022 debido a la sentencia que declaró la conclusión del concurso. Dicha 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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