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A taxpayer who invested in Bosques Naturales SA between 2005 and 2006 states the company entered concursal proceedings in 2018, with the agreement (45% reduction and conversion of the remainder into shares) becoming final in April 2024. The DGT confirms that the 45% reduction of the credit recognised by the insolvency administration constitutes a patrimonial loss attributable to the 2024 tax year under article 14.2.k.2 of the IRPF Law. As it does not arise from the transfer of patrimonial elements, the loss is included in the general tax base.
Cuestión planteada Tributación en el IRPF de la pérdida patrimonial correspondiente a la quita.
Conforme al artículo 14.2.k).2º de la LIRPF, la pérdida patrimonial derivada de créditos no cobrados puede imputarse al período en que, estando el deudor en concurso, adquiera eficacia el convenio con quita conforme al artículo 133 de la Ley Concursal, computándose la pérdida por la cuantía de la quita. La firmeza del convenio en 2024 determina que la pérdida (quita del 45% del crédito reconocido) se impute al IRPF 2024 como pérdida patrimonial que no deriva de transmisión de elementos patrimoniales, integrándose en la base imponible general conforme a los artículos 45 y 48 de la LIRPF.
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