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A taxpayer inquired whether they could declare a loss on their subordinated financial contributions to a cooperative in liquidation without waiting for its formal closure. The Directorate General for Taxes (DGT) ruled that the liquidation phase must be completed to determine the total amount of payments and accurately quantify the negative return.
Cuestión planteada Posibilidad de imputar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas correspondiente al ejercicio 2015, sin esperar a la liquidación de la sociedad.
El rendimiento del capital mobiliario se determina por la diferencia entre los pagos totales recibidos tras el procedimiento de insolvencia y el valor de adquisición. Al estar la entidad en fase de liquidación, no se puede conocer el importe total de los pagos hasta que esta finalice. En ese momento se cuantificará el rendimiento negativo y se imputará al período impositivo correspondiente en la base imponible del ahorro.
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