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The taxpayer asks whether a loss from an unpaid loan, arising from a company liquidation, can be offset against capital gains from share sales. The tax authority states that such a loss is included in the general tax base and cannot be offset against capital gains.
Cuestión planteada Posibilidad de compensar la pérdida patrimonial derivada del crédito impagado con las ganancias patrimoniales que obtenga por la transmisión de acciones.
La falta de pago de un deudor no genera automáticamente una pérdida patrimonial, sino que debe concurrir alguna circunstancia del artículo 14.2 letra k) de la LIRPF. Al no proceder de una transmisión de elementos patrimoniales, la pérdida se considera renta general según el artículo 45 de la Ley. Por tanto, siguiendo el artículo 48, no es posible compensar esta pérdida con ganancias patrimoniales derivadas de la transmisión de acciones.
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