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The consultant asks whether a patrimonial loss resulting from the conclusion of Fórum Filatélico's insolvency can be attributed to them after receiving a credit donation from their mother. The DGT responds that the loss must be attributed to the holder of the credit title at the moment the loss occurred, i.e., when the insolvency conclusion judgment was issued.
Cuestión planteada Si, tras la sentencia de 21 de julio de 2022 en la que se declara la conclusión del concurso, puede imputarse una pérdida patrimonial en su declaración de IRPF o por el contrario debía haberlo hecho su madre en el IRPF-2022.
La pérdida patrimonial por créditos no cobrados en ámbito concursal se imputa cuando concluye el procedimiento sin satisfacer el crédito. Dicha pérdida debe atribuirse a quien ostente la titularidad dominical de la inversión en el momento de la conclusión del concurso. Si la donación del crédito es posterior a la sentencia que declara la conclusión del concurso, la pérdida corresponde al donante y no al donatario.
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