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The taxpayer inquired whether losses arising from the liquidation of two companies and from loans previously granted to them could be declared. The Directorate General for Taxes (DGT) ruled that liquidation generates a capital loss and that uncollectible debt also constitutes a loss.
Question posed: Possibility of computing a capital loss for the value of the shares held directly and for the credits held against the aforementioned companies.
The dissolution and liquidation of a company generates a capital gain or loss based on the difference between the market value of the assets received and the acquisition value of the shareholding. This loss is included in the savings tax base. On the other hand, the amount of the debt that becomes uncollectible following the liquidation constitutes a capital loss that is included in the general tax base.
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