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The consultant asks whether a patrimonial loss from debt forgiveness and share renunciation can be declared. The DGT states that debt cancellation generates a patrimonial loss, but since it is not a transfer of assets, it is considered general income.
Cuestión planteada Posibilidad de declarar una pérdida patrimonial por el importe de la quita por 200.000 euros correspondiente a las cantidades prestadas y por la renuncia a las acciones tendentes a recobrar el resto de las cantidades transferidas.
La quita acordada entre acreedor y deudor, donde se pacta un pago inferior al adeudado para extinguir la deuda, genera una pérdida patrimonial por la cuantía no cobrada. Al derivar de la extinción de un derecho de crédito y no de una transmisión de elementos patrimoniales, dicha pérdida debe integrarse como renta general en la base imponible según el artículo 45 de la Ley 35/2006.
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