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The taxpayer inquires about how to prove the loss of value in shares of insolvent companies, whether the sale of non-business land can be offset against share gains, and how to justify a change of activity for VAT purposes. The Tax Agency clarifies that losses from liquidations are determined by the difference between the liquidation value and the acquisition value, and that the offsetting of capital losses depends on their integration into the savings tax base.
Question raised: Various issues detailed in the response relating to VAT and Personal Income Tax.
The dissolution and liquidation of a company generates a capital gain or loss based on the difference between the value of the liquidation quota (or the market value of the assets received) and the acquisition value. If the loss arises from land not used for economic activity, it is included in the savings tax base and may be offset against capital gains from the same base, such as the sale of shares. For VAT purposes, the intention to allocate assets to a business activity must be substantiated with objective elements such as the nature of the assets, the time elapsed, or compliance with formal obligations.
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