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The consultant asks how to offset losses from liquidation, paid guarantees, and unpaid salaries. The tax authority states that liquidation results in a loss to the savings base, while uncollectible guarantees generate a loss to the general base.
Cuestión planteada Cómo puede compensar esas pérdidas en el Impuesto sobre la Renta de las Personas Físicas.
La liquidación de una sociedad supone una ganancia o pérdida patrimonial que se integra en la base imponible del ahorro. El pago de un aval no es automáticamente una pérdida patrimonial, sino un derecho de crédito que solo genera pérdida cuando sea judicialmente incobrable, integrándose en la base imponible general. Los salarios pendientes deben declararse en el periodo en que sean exigibles, pudiendo regularizarse mediante autoliquidación complementaria sin sanción si el retraso no es imputable al contribuyente.
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