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A taxpayer asks whether a capital loss can be recorded for shares in a company that has ceased trading and is in liquidation. The DGT responds that cessation of trading does not automatically trigger a loss; a loss only arises upon actual dissolution and liquidation of the company.
Question posed: Whether it could reflect a capital loss in the Personal Income Tax (IRPF).
The fact that a company ceases to be listed on an official secondary market does not automatically imply a capital loss for the shareholders. To calculate the loss pursuant to Article 37.1, e) of the Personal Income Tax Law (LIRPF), the dissolution and liquidation of the company must occur. The tax period shall be that in which the liquidation takes place, which is the moment the change in assets is considered to have occurred. The result shall be included in the savings tax base.
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