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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.
Cuestión planteada Tratamiento en el IRPF del crédito no reconocido por la administración concursal y posibilidad de dar una pérdida patrimonial por las acciones recibidas que son no cotizadas.
La pérdida patrimonial por el importe no recuperado del crédito se produce cuando concurren las circunstancias del artículo 14.2 letra k) de la LIRPF, como la aprobación de un convenio con quita. En este caso, la pérdida es la cuantía de la quita y se imputa al periodo de firmeza del convenio. Respecto a las acciones, la pérdida patrimonial solo puede computarse tras la disolución y liquidación de la sociedad, comparando el valor de la cuota de liquidación o de los bienes recibidos con el valor de adquisición.
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