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A taxpayer inquired whether she could amend her 2015 tax return to include a capital loss arising from the dissolution of a company in insolvency proceedings. The DGT responds that judicial dissolution generates the loss and that it is possible to request the amendment of the self-assessment.
Question posed: In view of the future sale of a property that will result in a capital gain, the taxpayer asks whether she can amend her 2015 Personal Income Tax return to include the capital loss from the social shares for the purpose of offsetting it against the future gain.
The dissolution of a company due to the non-existence of assets, as judicially agreed, generates a capital loss based on the difference between the acquisition value and the liquidation quota (zero). This loss must be attributed to the period in which the change in assets occurs, in this case 2015. The taxpayer may request the amendment of her self-assessment if she considers that it has harmed her legitimate interests. The loss, being savings income, shall be integrated and offset according to the rules of the Personal Income Tax Law.
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