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V1261-23 12 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss from an unrecoverable debt following company liquidation is deductible in that tax year

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.

The question raised

The tax year to which the capital loss corresponding to the amount of the unrecovered credit must be attributed.

The DGT's ruling

The amount of the debt that the company held with the applicant, being uncollectible following dissolution and liquidation, constitutes a capital loss. This loss must be included in the general taxable base of the Tax, as it does not derive from the transfer of assets. Said loss must be declared in the tax year in which the dissolution and liquidation of the company occurs.

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