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The consultant asks how to account for the loss of shares in a society that has ceased trading and is undergoing liquidation. The DGT responds that the suspension of trading does not automatically result in a loss, but the loss arises only upon the liquidation of the society.
Question posed: The method of incorporating the capital loss into the taxpayer's Personal Income Tax.
The capital loss is not automatically triggered by the cessation of trading on a secondary market. To calculate the loss pursuant to Article 37.1, e) of the Personal Income Tax Law (LIRPF), the dissolution and liquidation of the company must first take place. The tax period shall be that in which the liquidation occurs, which is the moment the change in assets is deemed to have taken place. These gains or losses shall be included in the savings tax base.
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