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A taxpayer has enquired whether they can declare a capital loss for Personal Income Tax (IRPF) purposes due to the loss in value of their shares in a company undergoing insolvency proceedings. The Directorate General for Taxes (DGT) has ruled that for such a loss to be recognised, the company must first undergo dissolution and liquidation.
This ruling clarifies the strict requirements for recognising capital losses in the context of corporate insolvency, establishing that a mere decrease in share value is insufficient without the formal legal process of dissolution and liquidation.
The tax team reviews your specific situation.
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