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El consultante pregunta si puede declarar una pérdida patrimonial en el IRPF tras la quiebra de una empresa estadounidense y la baja de sus acciones en su cuenta de valores. La DGT responde que la quiebra no implica necesariamente una pérdida y que es necesaria la disolución y liquidación de la sociedad para que exista dicha alteración patrimonial.
The fiscal team reviews your specific situation.
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