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A taxpayer asks whether they can recognise a capital loss from holding shares in a company undergoing insolvency proceedings and in the liquidation phase. The DGT rules that the loss is only considered to have occurred once the dissolution and liquidation of the company is complete.
Cuestión planteada Posibilidad de computar una pérdida patrimonial.
Para computar una pérdida patrimonial según el artículo 37.1, e) de la Ley del IRPF, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo en el que se considera producida la alteración patrimonial es aquel en el que se produzca la liquidación de la entidad.
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