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V0453-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Liquidation of a society necessary to claim patrimonial loss in IRPF

An shareholder asks whether a patrimonial loss can be declared due to their society being in liquidation. The DGT responds that mere entry into liquidation does not generate a loss, but actual dissolution and liquidation are required.

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2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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