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A query was raised regarding whether losses arising from the dissolution of a company (shares and credit) can be offset against gains from the sale of a property. The DGT ruled that the loss on shares is offsettable against the property gain as both belong to the savings tax base, whereas the loss on the credit must be included in the general tax base.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por el valor de las participaciones sociales de las que son titulares y del crédito frente a la sociedad, así como la posibilidad de compensar dichas pérdidas con la ganancia que obtenga por la transmisión del inmueble.
La disolución y liquidación de una sociedad genera una ganancia o pérdida patrimonial por la diferencia entre el valor de mercado de los bienes recibidos y el valor de adquisición de las participaciones, integrándose en la base imponible del ahorro. El importe de un préstamo que devenga incobrable tras la liquidación constituye una pérdida patrimonial que se integra en la base imponible general. Por tanto, la ganancia por la transmisión de un inmueble solo es compensable con la pérdida de las participaciones sociales, al integrarse ambas en la base imponible del ahorro.
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