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The consultant asks whether litigation costs to recover investments in a company in insolvency can be considered part of the acquisition value. The DGT responds that they cannot, as these costs are not inherent to the acquisition and are instead classified as consumption income.
Cuestión planteada Habiendo perdido en su día un litigio contra la empresa para la recuperación de las inversiones, pregunta si los gastos de aquel litigio pueden considerarse un mayor valor de adquisición de la inversión efectuada.
Los gastos destinados a anular o resolver contratos de inversión no son inherentes a la adquisición de dichas inversiones. Al tratarse de gastos que comportan una renta al consumo sin incidencia en la liquidación del impuesto, no pueden formar parte del valor de adquisición, ni para una futura transmisión ni para cuantificar la pérdida patrimonial por créditos no recuperables. La pérdida patrimonial por créditos no cobrados solo se imputa cuando concurren las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF.
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