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A taxpayer inquired whether they could declare a capital loss for holding shares in a company that has been delisted and is in the liquidation phase. The DGT ruled that delisting does not automatically trigger a loss; instead, the formal dissolution and liquidation of the company are required.
Cuestión planteada Si puede reflejar en el Impuesto sobre la Renta de las Personas Físicas una pérdida patrimonial.
La exclusión de cotización en un mercado secundario oficial no conlleva automáticamente una pérdida patrimonial para los socios. Para que se produzca la pérdida 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, momento en que se considera la alteración patrimonial. Estas ganancias o pérdidas se integrarán en la base imponible del ahorro.
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