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A query was raised regarding whether it is possible to declare a loss for subordinated financial contributions from a company in insolvency proceedings that has not yet been liquidated. The DGT ruled that the loss can only be quantified once the liquidation phase is finished and the total amount of payments received is known.
Cuestión planteada Posibilidad de imputar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas correspondiente al ejercicio 2015, aún no estando completamente liquidada la sociedad.
El rendimiento del capital mobiliario se determina por la diferencia entre la cantidad total percibida por la liquidación y el valor de adquisición. Al estar la entidad en fase de liquidación, se debe esperar a que esta finalice para conocer el importe total de los pagos y cuantificar el rendimiento negativo. Dicho rendimiento se imputará al período impositivo en el que se produzca dicha cuantificación.
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