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Hacienda states that a loss from an uncollectible credit belongs to the creditor and cannot be donated, as its existence for the creditor prevents the donor from recognising it.
Cuestión planteada Se pregunta "si es posible la donación de la pérdida patrimonial o el derecho de cobro incobrable de Fórum Filatélico, a efectos de que las personas afectadas nunca podrán recuperar esos importes una vez concluido el proceso concursal el 21 de julio de 2022 por sentencia judicial que no tengan retenciones del IRPF de sus fuentes de renta personal y puedan reducir la base general del impuesto como para que puedan devolver en parte esas retenciones a la familia".
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pero la normativa permite imputar pérdidas por créditos vencidos y no cobrados cuando concluye el procedimiento concursal sin satisfacer el crédito. En este caso, la pérdida es imputable al periodo impositivo 2022 y se integra en la base imponible general. Finalmente, la pérdida patrimonial corresponde al titular del derecho y no puede ser objeto de donación.
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