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A taxpayer has enquired whether they can recognise a capital loss arising from holding shares in a company undergoing insolvency proceedings. The Directorate General for Taxes (DGT) has ruled that, to apply Article 37.1.e) of the Personal Income Tax Act, the company must first undergo dissolution and liquidation.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Para que las participaciones en entidades concursadas se consideren pérdidas patrimoniales según el artículo 37.1.e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo en el que se computará la pérdida será aquel en el que se produzca dicha liquidación.
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