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A shareholder of a company in insolvency proceedings has requested guidance on how to calculate and offset the loss resulting from the company's liquidation. The Directorate General for Taxes (DGT) has clarified that the loss is the difference between the acquisition value and the liquidation quota, which in this instance is zero.
Cuestión planteada Forma de cálculo de la pérdida patrimonial en el IRPF del consultante como consecuencia de la disolución y liquidación de la sociedad y posibilidad de compensar dicha pérdida.
La extinción de la sociedad tras un procedimiento concursal genera una pérdida patrimonial por la diferencia entre el valor de adquisición de las acciones y la cuota de liquidación. Esta pérdida debe imputarse al período impositivo en que se produzca la alteración patrimonial, entendida con el auto judicial de extinción. Al ser renta del ahorro, su integración y compensación se rige por las reglas de compensación de saldos negativos de la base imponible del ahorro.
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