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An investor who lost funds in a declared insolvent Latvian crowdfunding platform asks whether a capital loss can be claimed in their 2023 IRPF. The DGT concludes that, based on the provided information, no circumstances under Article 14.2.k) of the IRPF law apply to allow the loss to be imputed, as the investor's claim is not in a situation that would justify it.
Cuestión planteada Existencia de una pérdida patrimonial.
La falta de cobro de un crédito no genera por sí sola una pérdida patrimonial, dada la subsistencia del derecho de crédito frente al deudor. El artículo 14.2.k) LIRPF prevé desde 2015 que las pérdidas por créditos no cobrados se imputen cuando: (1) una quita en acuerdo de refinanciación homologado adquiera eficacia, (2) concluya el procedimiento concursal sin satisfacerse el crédito, o (3) transcurra un año desde el inicio de un procedimiento judicial de ejecución del crédito. La resolución letona de insolvencia dictada en un procedimiento de un único inversor distinto del consultante no sitúa al consultante en ninguna de dichas circunstancias; el procedimiento concursal no ha concluido sin cobro para el consultante.
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