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A taxpayer has enquired whether they can declare a capital loss for Personal Income Tax (IRPF) purposes due to the loss in value of their shares in a company undergoing insolvency proceedings. The Directorate General for Taxes (DGT) has ruled that for such a loss to be recognised, the company must first undergo dissolution and liquidation.
Cuestión planteada Al haber sido adquiridas en su momento por un importe de 14.928,02€ y teniendo un valor nominal total de 15,90€, pregunta sobre la posibilidad de computar una pérdida patrimonial en el IRPF.
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 produzca dicha liquidación es cuando se considera que ocurre la alteración patrimonial que determina la pérdida para el socio.
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