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An heir asks whether a loss from a loan linked to the Forum Filatélico fraud can be deducted in their 2022 personal income tax return. The DGT responds that a patrimonial loss arises and is attributable to that tax year upon the conclusion of the company's bankruptcy proceedings.
Cuestión planteada Se pregunta si "los herederos de ahorradores de la estafa de forum filatélico podemos descontarnos la perdida patrimonial correspondiente imputable al ejercicio 2022".
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pues persiste el derecho de crédito. No obstante, según el artículo 14.2 letra k) de la Ley del IRPF, las pérdidas por créditos vencidos y no cobrados se imputan cuando concluye el procedimiento concursal sin satisfacer el crédito. En este caso, la sentencia que declara la conclusión del concurso permite computar la pérdida en el periodo impositivo 2022. El contribuyente debe acreditar la titularidad del crédito mediante los medios de prueba admitidos en Derecho.
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