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The taxpayers inherited a credit right that could not be fully collected due to an agreed debt write-off. The DGT ruled that this event constitutes a capital loss that must be integrated into the general tax base.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de los consultantes por el importe no cobrado de la deuda.
La quita acordada entre acreedor y deudor, que extingue la deuda mediante el pago de una cantidad inferior, genera una pérdida patrimonial por la cuantía no cobrada. Al derivar de la extinción de un derecho de crédito y no de una transmisión, se considera renta general según el artículo 45 de la Ley 35/2006. Por tanto, su integración se realiza en la base imponible general conforme al artículo 48 de la misma norma.
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