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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.
Cuestión planteada Forma de integrar la pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La pérdida patrimonial por la disolución de una sociedad se determina por la diferencia entre el valor de la cuota de liquidación social y el valor de adquisición del título. Para que se produzca esta alteración patrimonial, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca dicha liquidación. Estas ganancias o pérdidas se integrarán en la base imponible del ahorro.
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