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A partner asks whether a loss can be recognised upon the dissolution of a society in bankruptcy without receiving any return. The DGT responds that the loss arises from the difference between the acquisition value and the liquidation share, which is zero.
Cuestión planteada Si el consultante puede computarse una pérdida patrimonial dado que no va a percibir cantidad alguna derivada de sus participaciones sociales.
La extinción de una sociedad tras un procedimiento concursal genera una pérdida patrimonial por la diferencia entre el valor de adquisición de las participaciones y su cuota de liquidación, que en este caso es cero. Esta pérdida debe imputarse al período impositivo en que tenga lugar la alteración patrimonial, la cual se entiende producida con el auto judicial que acuerda la extinción de la sociedad.
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