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A taxpayer has requested guidance on how to apply the loss from subordinated financial contributions in a cooperative undergoing liquidation. The DGT has ruled that the negative return shall be determined once the entity's liquidation phase has concluded.
Cuestión planteada Forma de aplicar la minusvalía latente de esta inversión en el Impuesto sobre la Renta de las Personas Físicas.
Las aportaciones financieras subordinadas generan rendimientos del capital mobiliario por la diferencia entre el valor de adquisición y la cantidad total percibida por la liquidación. Si la entidad emisora está en fase de liquidación, el rendimiento negativo solo podrá cuantificarse cuando esta fase finalice. Dicho rendimiento negativo se imputará al período impositivo en que se cuantifique y se integrará en la base imponible del ahorro.
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