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The taxpayer asks whether they can recognise a capital loss from holding shares in a company undergoing insolvency proceedings. The DGT rules that insolvency does not automatically trigger the loss; instead, the dissolution and liquidation of the company are required.
Cuestión planteada Posibilidad de computar una pérdida patrimonial.
Para computar una pérdida patrimonial según el artículo 37.1, e) de la Ley del IRPF, debe producirse previamente la disolución y liquidación de la sociedad. El período impositivo en el que se considere producida la alteración patrimonial es aquel en el que se produzca la liquidación.
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