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V2420-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss of capital can be attributed to judicial dissolution

An shareholder asks whether a loss can be declared in 2024 following the judicial dissolution of a company in liquidation. The DGT responds that dissolution results in a loss based on the difference between acquisition value and liquidation share.

The question raised

Whether a capital loss may be imputed in 2024 for Personal Income Tax purposes.

The DGT's ruling

The judicial dissolution of the company generates a capital loss resulting 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, which is the year of the judicial decree of dissolution. The loss shall be included in the savings tax base.

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