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A taxpayer asks whether a patrimonial loss can be recognised on holding shares in a company in bankruptcy proceedings. The DGT responds that Article 37.1.e) of the LIRPF requires prior dissolution and liquidation of the company.
Cuestión planteada Posibilidad de computar una pérdida patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para que las acciones de una entidad en concurso se consideren una pérdida patrimonial según el artículo 37.1.e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. La alteración patrimonial se considera producida en el período impositivo en que se realice dicha liquidación. En tal caso, la pérdida se integrará en la base imponible del ahorro.
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