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The taxpayer asks whether a capital loss can be deducted on their IRPF for a debt inherited from a company undergoing insolvency. The DGT responds that a loss is attributable when the circumstances in Article 14.2 of the IRPF Law are met, such as the conclusion of the insolvency procedure.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF-2022 por el importe no recuperado de la inversión.
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 bajo supuestos específicos. En el ámbito concursal, la pérdida se computa cuando se acuerda una quita o cuando concluye el procedimiento sin satisfacer el crédito (salvo excepciones legales). El contribuyente debe acreditar la titularidad del crédito mediante medios de prueba admitidos en Derecho si no consta el cambio de titularidad ante la administración concursal. Esta pérdida se integra en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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