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An shareholder asks whether a patrimonial loss can be declared after a judicial decision dissolving a company. The DGT responds that dissolution generates a loss based on the difference between acquisition value and liquidation share.
Question posed: Whether a capital loss may be imputed in the Personal Income Tax.
The judicial dissolution of the company results in a capital loss arising from the difference between the acquisition value of the shares and their liquidation quota. This loss must be attributed to the tax period in which the change in assets occurs, which is the year of the judicial order of dissolution. The loss shall be included in the savings tax base.
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