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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. En supuestos de créditos vencidos y no cobrados, la pérdida se imputa cuando se adquiere eficacia una quita en un acuerdo de refinanciación o convenio, o cuando concluye el procedimiento concursal sin satisfacer el crédito (salvo causas específicas de la Ley Concursal). Estas pérdidas se integran en la base imponible general como rendimientos de elementos patrimoniales no derivados de transmisiones.
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