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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.
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 cuando concurren supuestos específicos de la Ley del IRPF. En el ámbito concursal, la pérdida se computa si se acuerda una quita o si concluye el procedimiento concursal sin que se haya satisfecho el crédito (salvo excepciones legales). Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales no derivadas de la transmisión de elementos patrimoniales.
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