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V2615-25 23 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

A loss can be claimed in personal income tax following judicial dissolution of a company

An shareholder asks whether a patrimonial loss can be declared after a judicial ruling dissolving a company. The DGT responds that dissolution generates a loss based on the difference between acquisition value and liquidation share.

The question raised

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

The DGT's ruling

The judicial dissolution of the company results in a capital loss arising 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, namely, the year of the judicial decree of dissolution. The loss shall be included in the savings tax base.

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