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V2084-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Gains and losses from the dissolution of companies can be offset

The consultant asks whether a gain from a public limited company can be offset against a loss from a limited company after dissolution. The DGT responds that both constitute compensable patrimonial gains or losses.

The question raised

Possibility of offsetting gains obtained from a public limited company with losses from a private limited company.

The DGT's ruling

The dissolution and liquidation of companies generates capital gains or losses based on the difference between the value of the liquidation quota or the market value of the assets received and the acquisition value of the share. These resulting capital gains and losses are offset against each other in the savings tax base, in accordance with Article 49 of the Personal Income Tax Law (LIRPF).

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