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A taxpayer asks whether a €30,000 loss from a debtor in bankruptcy proceedings can be claimed in personal income tax. The DGT responds that non-payment does not automatically create a loss, and that a loss only arises when specific legal circumstances are met in the case of a bankruptcy debtor.
Cuestión planteada Posibilidad de imputar una pérdida patrimonial en el IRPF por el importe no devuelto.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial porque el derecho de crédito sigue existiendo. En supuestos de deudores en concurso de acreedores, la pérdida solo puede imputarse cuando concurran las circunstancias del artículo 14.2.k) número 2 de la LIRPF. Esto ocurre cuando adquiere eficacia una quita en el convenio o cuando concluye el procedimiento concursal sin que se haya satisfecho el crédito (salvo por causas específicas de conclusión).
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