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A taxpayer has inquired whether the portion of loans that could not be recovered following the dissolution and liquidation of a company can be declared as a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) has ruled that such uncollectible amounts constitute a capital loss.
Cuestión planteada Posibilidad de integrar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas del consultante por la cantidad no recuperada de los préstamos concedidos.
El importe de la deuda de la sociedad con el consultante que resulte incobrable tras la disolución y liquidación constituye una pérdida patrimonial. Esta pérdida debe integrarse en la base imponible general del impuesto, al no derivarse de transmisiones de elementos patrimoniales, según el artículo 48 de la Ley 35/2006. Corresponde al ejercicio en que se produzca la disolución y liquidación de la sociedad.
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