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A taxpayer inquired whether they could declare a capital loss due to being a shareholder in a company undergoing insolvency proceedings. The Directorate General of Taxes (DGT) ruled that insolvency does not automatically trigger such a loss; instead, the dissolution and liquidation of the company are required.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El concurso de acreedores no conlleva automáticamente una pérdida patrimonial para los socios. Para computar una pérdida según el artículo 37.1, e) de la LIRPF, debe producirse previamente la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca la liquidación, momento en que se considera la alteración patrimonial.
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