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The consultant asks whether a loss on shares of a dissolved and liquidated society can be reflected without receiving any payment. The DGT responds that dissolution results in a patrimonial gain or loss depending on the difference between the value of the liquidation share or assets received and the acquisition value.
Question posed: Possibility of reflecting a loss on said shares.
The dissolution and liquidation of a company generates a capital gain or loss for the partners pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). The result is determined by the difference between the value of the social liquidation quota or the market value of the assets received and the acquisition value of the share. This difference shall be included in the savings tax base in the period in which the liquidation occurs.
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