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Imputación temporal de las pérdidas patrimoniales derivadas de la tenencia de acciones en sociedades inmersas en un procedimiento concursal - Despacho de abogados Gómez-Acebo & Pombo
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Imputación temporal de las pérdidas patrimoniales derivadas de la tenencia de acciones en sociedades inmersas en un procedimiento concursal

icon 20 de julio, 2017
La Dirección General de Tributos, en dos recientes consultas vinculantes, concreta el momento en el que los propietarios de acciones de una sociedad en concurso de acreedores pueden computar las pérdidas patrimoniales experimentadas con motivo de tal situación.La Dirección General de Tributos, en la consulta vinculante V0624-17, de 9 de marzo del 2017, analiza cuándo y cómo puede computar una pérdida patrimonial el propietario de unas acciones de una sociedad suspendida de cotización y en fase de liquidación en un procedimiento concursal…

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Imputación temporal de las pérdidas patrimoniales derivadas de la tenencia de acciones en sociedades inmersas en un procedimiento concursal

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal