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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 es imputable cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito, salvo en las causas de los apartados 1.º, 4.º y 5.º del artículo 176 de la Ley Concursal. En este caso, la sentencia que declara la conclusión del concurso permite computar la pérdida en el periodo impositivo 2022. La titularidad del crédito heredado debe acreditarse mediante los medios de prueba admitidos en Derecho. La pérdida se integrará en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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