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The taxpayer asks whether the value of shares in a company undergoing insolvency proceedings or liquidation can be recognised as a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that for such a loss to exist, the prior dissolution and liquidation of the company must have taken place.
Question posed: Possibility of computing a capital loss for Personal Income Tax purposes.
To compute a capital loss pursuant to Article 37.1.e) of the Personal Income Tax Law, the prior dissolution and liquidation of the company must take place. The change in assets that determines the loss is considered to have occurred in the tax period in which the liquidation is carried out. Said loss shall be included in the savings tax base.
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