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The consultant asks whether a loss of capital from Forum Philately, not recovered, can be declared. The DGT responds that, as the insolvency procedure ends without satisfying the debt, a capital loss arises and is attributable to the 2022 period.
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, ya que persiste el derecho de crédito. No obstante, las pérdidas por créditos vencidos y no cobrados se imputan cuando concurre una quita en un acuerdo de refinanciación o concurso, o cuando concluye el procedimiento concursal sin satisfacer el crédito. En este caso, la pérdida es imputable al periodo impositivo 2022 al declararse la conclusión del concurso.
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