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V0422-22 3 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Capital gains or losses may be recognised for Income Tax purposes upon the dissolution and liquidation of a company

A taxpayer inquired whether a capital loss could be declared following the liquidation of a company in which they were a shareholder, even if no assets were received. The Directorate General of Taxes (DGT) ruled that the loss is determined by the difference between the acquisition value and the value of the assets received.

The question raised

Cuestión planteada Posibilidad de computarse una pérdida patrimonial en el IRPF como consecuencia de la disolución y liquidación de la sociedad.

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