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An shareholder asks whether a patrimonial loss can be declared after a judicial decision dissolving a company. The DGT responds that dissolution generates a loss based on the difference between the acquisition value and the liquidation share.
Question posed: Whether a capital loss may be imputed to Personal Income Tax.
The judicial dissolution of a company generates a capital loss for the shareholder, representing the difference between the acquisition value of the shares and their liquidation quota. This loss must be attributed to the tax period in which the change in assets occurs, namely, the year of the judicial decree of dissolution. The loss shall be included in the savings tax base.
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