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The taxpayer asks whether losses from an unrecovered investment in Forum Philatelic can be claimed using bank statements. The tax authority states that a loss is attributable when the insolvency procedure ends without the credit being satisfied, and that ownership must be proven with admissible legal evidence.
Cuestión planteada Si puede computar las pérdidas patrimoniales en su declaración de IRPF utilizando como medio de prueba el extracto bancario de las devoluciones efectuadas hasta la fecha.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, pues persiste el derecho de crédito. No obstante, las pérdidas por créditos vencidos y no cobrados se imputan cuando concurra una quita judicialmente homologable, un convenio concursal con quita, la conclusión del concurso sin satisfacción del crédito (salvo excepciones legales) o el transcurso de un año en procedimientos de ejecución. La titularidad del crédito puede acreditarse por cualquier medio de prueba admitido en Derecho, siendo la Administración la encargada de valorar la suficiencia de dichas pruebas.
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