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The taxpayer asks whether losses on two credits (ordinary and subordinated) from an investment in Forum Philatelic can be declared. The DGT responds that losses arise when the insolvency procedure ends without the credit being satisfied, and are attributable to the 2022 tax year.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales por los referidos créditos en el IRPF-2022.
Las pérdidas por créditos vencidos y no cobrados se imputan cuando concurre una quita en un acuerdo de refinanciación o convenio, o cuando concluye el procedimiento concursal sin satisfacer el crédito (salvo causas específicas de conclusión). En este caso, la sentencia que declara la conclusión del concurso permite computar las pérdidas en el periodo impositivo 2022. Estas pérdidas se integran en la base imponible general como pérdidas patrimoniales no derivadas de la transmisión de elementos patrimoniales.
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