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The consultant asks whether a patrimonial loss can be declared for money invested in Forum Philatelic that has been inherited. The DGT responds that a loss arises and is attributable to the relevant tax period when insolvency proceedings conclude without satisfying the credit.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en la declaración del IRPF-2022 por el dinero invertido y no recuperado.
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 en supuestos específicos. En el ámbito concursal, la pérdida se computa cuando concluye el procedimiento sin que se haya satisfecho el crédito. El heredero debe acreditar la titularidad del crédito mediante los medios de prueba admitidos en Derecho. Esta pérdida se integra en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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