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A partner asks what losses can be claimed after the dissolution of their society and what documentation is required. The DGT clarifies that dissolution generates a capital gain or loss in the savings base, while uncollectible debts and guarantees are included in the general tax base.
Cuestión planteada Cuáles de estas pérdidas se pueden declarar en el IRPF correspondiente al año de la liquidación y qué documentación se debe presentar para justificarlas.
La disolución y liquidación de una sociedad genera una ganancia o pérdida patrimonial por la diferencia entre el valor de mercado de los bienes recibidos y el valor de adquisición de las participaciones, integrándose en la base imponible del ahorro. Las deudas prestadas a la sociedad que resulten incobrables constituyen una pérdida patrimonial que se integra en la base imponible general. En el caso de avales, el pago no es automáticamente una pérdida, sino un derecho de crédito que solo genera pérdida patrimonial cuando es judicialmente incobrable o bajo las reglas especiales de imputación temporal del artículo 14.2 de la Ley del IRPF.
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