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A query was raised regarding whether the renunciation of credits by individuals in a sale and purchase of shares constitutes a compensable capital loss. The Directorate General for Taxes (DGT) ruled that, as it cannot be inferred that the renunciation was made in exchange for consideration, it is deemed a gift (liberalidad) and cannot be recorded as a loss.
Cuestión planteada Si serán pérdidas patrimoniales compensables con ganancias futuras, de las reguladas en los artículos 33 a 39 LIRPF, las producidas en el patrimonio de las personas físicas, como consecuencia del negocio jurídico de compraventa de participaciones.
La renuncia a créditos no se computará como pérdida patrimonial si se debe a transmisiones lucrativas por actos ínter vivos o a liberalidades, según el artículo 33.5.c) de la LIRPF. Para que sea pérdida patrimonial, debe existir una contraprestación, algo que no se deduce de los hechos planteados.
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