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An heir asks whether a loss from a Forum Philatelic investment can be claimed in their personal income tax for a credit after the dissolved insolvency company. The DGT responds that the conclusion of insolvency proceedings allows the loss to be attributed to the relevant tax year.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en la declaración del IRPF-2022 por el crédito no recuperado.
La pérdida patrimonial por créditos no cobrados se imputa cuando concurre alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF. En el ámbito concursal, la pérdida es imputable cuando concluye el procedimiento sin que se haya satisfecho el crédito. Si no consta el cambio de titularidad ante la administración concursal, la heredera deberá acreditar la titularidad del crédito mediante los medios de prueba admitidos en Derecho. Esta pérdida se integra en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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