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A query was raised regarding whether contributions made by partners to offset losses in a company can be treated as a capital loss following its liquidation. The Directorate General for Taxes (DGT) ruled that such contributions form part of the acquisition value of the shares.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas de los socios.
La disolución y liquidación de una sociedad genera una ganancia o pérdida patrimonial para los socios. Las aportaciones voluntarias a los fondos propios de la sociedad, realizadas sin derecho a devolución ni contraprestación, deben integrar el valor de adquisición de las participaciones. Esta calificación se debe a que el Plan General de Contabilidad equipara estas aportaciones a otras que fortalecen el patrimonio.
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