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V2287-24 28 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Judicial dissolution of a company following insolvency proceedings results in a capital loss in the year of resolution

A shareholder has enquired whether the dissolution of a company in insolvency proceedings generates a capital loss. The DGT has ruled that a judicially ordered dissolution results in a loss, calculated as the difference between the acquisition value and the liquidation quota.

The question raised

Existence of a capital loss.

The DGT's ruling

The judicial dissolution of the company results in a capital loss arising from the difference between the acquisition value of the shares and their liquidation quota. This loss must be attributed to the tax period in which the change in assets occurs, understanding that this takes place with the judicial order decreeing the dissolution. The loss shall be included in the savings tax base.

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