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The taxpayer asks whether a loss on a credit from a bankrupt company can be claimed in their personal income tax. The DGT responds that the loss is attributable to the period when the bankruptcy procedure ends and that the heir can prove ownership to claim it.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en la declaración del IRPF-2022 por el crédito no recuperado.
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. Para que el heredero pueda aplicarla, debe ostentar la titularidad del crédito en el momento de la conclusión del concurso. La titularidad puede acreditarse mediante los medios de prueba admitidos en Derecho. Esta pérdida se integra en la base imponible general como una pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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