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The consultant asks whether a percentage of an unrecovered investment in a company undergoing insolvency can be declared as a patrimonial loss. The DGT responds that, upon the conclusion of an insolvency procedure without full credit recovery, a loss is attributable to the corresponding tax period.
Cuestión planteada Posibilidad de imputar en su declaración del IRPF-2022 las pérdidas patrimoniales pendientes por las inversiones realizadas y no recuperadas.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, ya que persiste el derecho de crédito. No obstante, según el artículo 14.2 letra k) de la LIRPF, las pérdidas por créditos vencidos y no cobrados se imputan cuando concluye el procedimiento concursal sin satisfacer el crédito (salvo excepciones específicas). En este caso, la conclusión del concurso permite computar la pérdida en el periodo impositivo en que se produzca dicha conclusión.
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