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The consultant asks whether losses on non-recovered investment credits in Forum Philatelic can be declared. The DGT responds that a patrimonial loss arises when a creditors' procedure ends without satisfying the credit, and this loss is attributable to the corresponding tax period.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales en la declaración del IRPF-2022 por los importes invertidos y no recuperados.
Las pérdidas por créditos vencidos y no cobrados se imputan cuando hay una quita en un acuerdo de refinanciación o concurso, o cuando concluye el procedimiento concursal sin satisfacer el crédito. En este caso, la conclusión del concurso permite computar la pérdida en el periodo impositivo 2022. Si el crédito es heredado, la titularidad debe acreditarse mediante medios de prueba admitidos en Derecho. Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales no derivadas de la transmisión de elementos patrimoniales.
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