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The consultant asks whether a patrimonial loss can be recognised for a non-collected credit and for shares received from a company in insolvency. The DGT responds that the write-off of the credit constitutes a computable loss, and that a loss from shares requires the liquidation of the company.
Question posed: Treatment in the IRPF of the credit not recognized by the insolvency administration and the possibility of recognizing a capital loss for the non-listed shares received.
The capital loss for the unrecovered amount of the credit occurs when the circumstances of Article 14.2 letter k) of the LIRPF are met, such as the approval of a settlement agreement with a debt waiver. In this case, the loss is the amount of the waiver and is attributed to the period in which the agreement becomes final. Regarding shares, the capital loss can only be computed following the dissolution and liquidation of the company, by comparing the value of the liquidation quota or the assets received with the acquisition value.
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