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The DGT responds that liquidation process does not automatically generate loss; loss arises only upon actual liquidation.
Question posed: At what point in time can the capital loss be reflected in the Personal Income Tax (IRPF) return.
The commencement of the liquidation process does not automatically imply a capital loss for the partners. 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 have previously occurred. The tax period for declaring the loss is that in which said liquidation takes place.
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