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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. No obstante, las pérdidas por créditos vencidos y no cobrados se imputan cuando concurre alguna circunstancia del artículo 14.2 letra k) de la Ley del IRPF, como la conclusión del procedimiento concursal sin satisfacción del crédito. En este caso, la pérdida es imputable al periodo impositivo 2022 y debe integrarse en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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