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A taxpayer asks whether they can compute capital losses arising from holdings in entities undergoing insolvency proceedings. The DGT responds that to apply Article 37.1, e), the prior dissolution and liquidation of the company must occur.
Question posed: Possibility of computing capital losses.
To compute capital losses resulting from the separation of partners or the dissolution of companies, the dissolution and liquidation of the entity must take place. The tax period shall be that in which the liquidation occurs, which is the moment the change in assets is considered. Alternatively, the sale of the holdings would generate a gain or loss based on the difference between the acquisition value and the transfer value.
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