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V0065-24 15 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Capital losses on shares require company liquidation or share transfer

A taxpayer inquired whether they could declare a capital loss on shares of a non-listed company undergoing liquidation, which they intend to transfer for a symbolic price. The Directorate General of Taxes (DGT) ruled that the loss is only recognised upon the liquidation of the company or through the sale of the shares.

The question raised

Question posed: Whether a capital loss could be reflected in the Personal Income Tax (IRPF).

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