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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.
Question posed: Possibility of computing a capital loss for Personal Income Tax purposes.
For the shares of an entity in insolvency proceedings to be considered a capital loss pursuant to Article 37.1.e) of the Personal Income Tax Law (LIRPF), the dissolution and liquidation of the company must have previously taken place. The change in assets is deemed to have occurred in the tax period in which said liquidation is carried out. In such case, the loss shall be included in the savings tax base.
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