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A taxpayer inquired whether a capital loss could be reported for Personal Income Tax (IRPF) purposes due to holding shares in a company that are worthless and lack a market. The Directorate General of Taxes (DGT) ruled that a lack of listing or difficulty in selling does not automatically trigger a loss; instead, the liquidation of the company is required.
Cuestión planteada Si podría reflejar una pérdida patrimonial en el IRPF.
Para computar una pérdida patrimonial por disolución de sociedades, debe procederse previamente a la disolución y liquidación de la misma, siendo el período impositivo de la liquidación el que determina la alteración patrimonial. Alternativamente, la venta de las acciones antes de la liquidación generará una ganancia o pérdida según la diferencia entre el valor de adquisición y el de transmisión.
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