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A shareholder inquired whether they could declare a capital loss following the dissolution of a company with no remaining assets and the loss of a loan granted to said company. The Directorate General of Taxes (DGT) ruled that both the loss of shares and the bad debt constitute recognisable capital losses.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La disolución y liquidación de la sociedad genera una ganancia o pérdida patrimonial por la diferencia entre el valor de la cuota de liquidación o de mercado de los bienes recibidos y el valor de adquisición de la participación. Por otro lado, el importe de la deuda concedida a la sociedad que resulte incobrable tras la liquidación constituye una pérdida patrimonial. La primera se integra en la base imponible del ahorro y la segunda en la base imponible general.
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