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An heir asks whether a loss can be declared for a credit not recovered after the bankruptcy of Forum Philatelic. The DGT responds that the loss is attributable to the period when the insolvency procedure ends without the credit being satisfied.
Cuestión planteada Posibilidad de computar en la declaración del IRPF de 2022 una pérdida patrimonial respecto al importe no recuperable del derecho de crédito reconocido a los fallecidos 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 la conclusión del procedimiento concursal sin que se haya satisfecho el 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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