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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, pues persiste el derecho de crédito. No obstante, en supuestos de créditos vencidos y no cobrados, la pérdida se imputa cuando concurre la eficacia de 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 de Fórum Filatélico permite computar la pérdida en el periodo impositivo 2022. Dicha pérdida debe integrarse en la base imponible general como pérdida patrimonial no derivada de la transmisión de elementos patrimoniales.
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