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A taxpayer has enquired whether the dissolution of a company undergoing insolvency proceedings allows for the recognition of a capital loss. The DGT has ruled that such dissolution generates a loss based on the difference between the acquisition value and the liquidation value (zero), which must be reported in the tax period during which the change in assets occurs.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas y posible compensación de la misma con las ganancias patrimoniales que obtenga por la transmisión de elementos patrimoniales.
La extinción de la sociedad tras un procedimiento concursal genera una pérdida patrimonial por la diferencia entre el valor de adquisición de las participaciones y la cuota de liquidación social. Esta pérdida debe imputarse al periodo impositivo en que se produzca la alteración patrimonial, determinada por el auto judicial de extinción. Al ser renta del ahorro, se integra y compensa conforme a las reglas de la base imponible del ahorro.
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