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The consultant asks whether non-recovered investments in Forum Philatelic should be treated as patrimonial losses. The DGT responds that in a concursal context, a loss arises when the procedure ends without credit satisfaction, and is attributable to the period when this occurs.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales en la declaración del IRPF-2023 por los importes invertidos y no recuperados.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial por la existencia de un derecho de crédito. No obstante, 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 excepciones específicas). En este caso, la conclusión del concurso permite imputar la pérdida al periodo impositivo en que se produjo dicha conclusión.
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