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An shareholder of a company in liquidation due to insolvency asks when the capital loss can be recognised. The DGT responds that the loss arises from the difference between acquisition value and liquidation share, and must be charged in the period when the judicial dissolution of the company is decided.
Cuestión planteada Momento en el cual puede computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
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 periodo impositivo en que tenga lugar la alteración patrimonial, entendiendo que esta se produce con el auto judicial que acuerda la extinción de la sociedad. Al ser renta del ahorro, su integración y compensación se rige por el artículo 49 de la LIRPF.
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