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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 será aquel en que se produzca dicha liquidación. La baja de los valores en registros o cuentas bancarias no implica la transmisión ni la pérdida de titularidad de los mismos.
What is published here, applied to a company or a specific case. The first meeting is free.
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