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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 acreedor mantiene un derecho de crédito. En supuestos de deudores en situación de concurso, la pérdida patrimonial solo podrá imputarse en el periodo impositivo en que concurran las circunstancias establecidas en el número 2 de la letra k) del artículo 14.2 de la Ley del IRPF. Esto implica que la pérdida se computa por la cuantía de una quita eficaz en un convenio o cuando concluya el procedimiento concursal sin satisfacer el crédito, salvo excepciones legales.
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