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A query was made regarding when capital losses or negative income for participants in a fund undergoing liquidation are considered to have been obtained when receiving partial payments. The DGT ruled that for Personal Income Tax (IRPF), the loss only occurs upon completion of the liquidation, whereas for Corporate Income Tax (IS), it is governed by accounting accrual.
Cuestión planteada En el caso de partícipes del fondo, contribuyentes del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre Sociedades, cuya liquidación les origine previsibles pérdidas patrimoniales o rentas negativas, y que hayan percibido pagos parciales, se plantea el momento en el que dichas pérdidas o rentas negativas se consideran obtenidas y el período impositivo en el que son imputables.
Para el IRPF, los pagos parciales no son reembolsos de participaciones, sino pagos a cuenta de la liquidación total; por tanto, la pérdida patrimonial solo se entiende obtenida cuando finaliza el proceso de liquidación y se determina el importe total recuperado. Para el Impuesto sobre Sociedades, las pérdidas se imputan al período impositivo en que se produzca su devengo según la normativa contable.
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