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A taxpayer has requested clarification on which tax year should be used to declare a capital loss resulting from a debt that could not be recovered following the liquidation of a company. The Directorate General of Taxes (DGT) has ruled that the loss must be included in the general tax base of the year in which the dissolution and liquidation occur.
Cuestión planteada Ejercicio al que debe imputarse la pérdida patrimonial correspondiente al importe del crédito no recuperado.
El importe de la deuda que la sociedad tenía con el consultante, al ser incobrable tras la disolución y liquidación, constituye una pérdida patrimonial. Esta pérdida debe integrarse en la base imponible general del Impuesto al no derivar de transmisiones de elementos patrimoniales. Corresponde declarar dicha pérdida en el ejercicio en que se produzca la disolución y liquidación de la sociedad.
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