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An shareholder asks whether a loss can be declared in 2024 following the judicial dissolution of a company in liquidation. The DGT responds that dissolution results in a loss based on the difference between acquisition value and liquidation share.
Cuestión planteada Si puede imputar en 2024 una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La extinción de la sociedad acordada judicialmente 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, la cual se entiende producida con el auto judicial que acuerda la extinción. Dicha pérdida se integrará en la base imponible del ahorro.
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