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A taxpayer asks whether revoking the NIF of a company in which they hold shares allows claiming a patrimonial loss. The DGT responds that a patrimonial loss can only be recognised if the company undergoes dissolution and liquidation.
Cuestión planteada Si con estos datos podría reflejar una pérdida patrimonial en el IRPF.
La revocación del NIF no comporta de forma automática una pérdida patrimonial para los socios. Para que se considere ganancia o pérdida patrimonial según el artículo 37.1, e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca la liquidación y la circunstancia deberá acreditarse mediante medios de prueba admitidos en derecho.
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