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A company has requested clarification on when it can deduct a capital loss from shares in an entity undergoing liquidation and what documentation is required. The DGT has ruled that the deduction must be claimed in the period in which the shares are written off, and that such loss must be substantiated by any means of proof permitted under the law.
Cuestión planteada ¿A qué fecha se puede deducir la pérdida patrimonial correspondiente a las acciones de B? ¿Se requiere documento que lo justifique o es suficiente con el informe del plan de liquidación de B emitido conforme al artículo 152.1 de la Ley Concursal?
Las pérdidas por deterioro de participaciones en el capital no son deducibles según el artículo 13.2.b) de la LIS. No obstante, la pérdida patrimonial por las acciones se integrará en la base imponible en el periodo impositivo en que estas se den de baja, conforme al artículo 20.b) de la LIS. La acreditación de los hechos debe realizarse por cualquier medio de prueba admitido en Derecho.
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