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An shareholder asks whether a patrimonial loss can be declared due to their society being in liquidation. The DGT responds that mere entry into liquidation does not generate a loss, but actual dissolution and liquidation are required.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
Para computar una pérdida patrimonial según el artículo 37.1, e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo determinante es aquel en que se produzca la liquidación. Asimismo, la baja de los valores en registros o cuentas bancarias no implica la transmisión ni la pérdida de la titularidad de los mismos.
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