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The consultant asks whether losses on all credits (ordinary and subordinated) can be claimed following Forum Philatelic's bankruptcy. The DGT replies that losses are attributable to the period when the insolvency procedure ends without the credit being satisfied.
Cuestión planteada Saber si, en su declaración del IRPF-2022, puede computar pérdidas patrimoniales por el importe total de los créditos reconocidos por la Administración Concursal, esto es créditos ordinarios y subordinados, o solamente por el importe de los primeros.
Las pérdidas patrimoniales derivadas de créditos vencidos y no cobrados se imputan cuando concurre alguna circunstancia del artículo 14.2 letra k) de la Ley del IRPF, como la conclusión del procedimiento concursal sin satisfacción del crédito. En este caso, las pérdidas por el importe no recuperado de los créditos ordinarios y de los créditos subordinados se consideran producidas al concluir el concurso en 2022. Estas pérdidas deben integrarse en la base imponible general como pérdidas patrimoniales no derivadas de la transmisión de elementos patrimoniales.
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