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A taxpayer asks whether they can recognise a capital loss from holding shares in a company undergoing insolvency proceedings. The DGT rules that, to apply Article 37.1.e) of the Personal Income Tax Law, the dissolution and liquidation of the company must first take place.
Cuestión planteada Posibilidad de computar una pérdida patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para que se considere pérdida patrimonial según el artículo 37.1.e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. La alteración patrimonial que determina la pérdida se considera producida en el período impositivo en que se realice dicha liquidación. La pérdida resultante se integrará en la base imponible del ahorro.
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