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A taxpayer asks whether the purchase price of shares acquired after a company's dissolution in insolvency proceedings can be treated as a patrimonial loss in 2025. The DGT responds that a loss arises from the difference between the acquisition cost and the liquidation share (which is zero).
Cuestión planteada Si la pérdida derivada de las acciones puede computarse como pérdida patrimonial en el IRPF del ejercicio 2025 por el importe de adquisición de las mismas.
La extinción de una sociedad tras un procedimiento concursal genera una pérdida patrimonial por la diferencia entre el valor de adquisición de las acciones y su cuota de liquidación. Esta pérdida debe imputarse al período impositivo en que tenga lugar la alteración patrimonial, entendiéndose producida con el auto judicial que acuerda la extinción. Al ser renta del ahorro, su integración y compensación se rige por el artículo 49 de la Ley del IRPF.
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