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The taxpayer asks whether they can report a loss in value on their personal income tax return for shares in a Portuguese company whose trading has been suspended. The Directorate-General for Taxes (DGT) rules that the suspension of trading does not automatically trigger a capital loss.
Cuestión planteada Si el consultante podría reflejar, a efectos del Impuesto sobre la Renta de las Personas Físicas, la pérdida latente derivadas de la diminución del valor de las acciones.
La existencia de una pérdida patrimonial requiere una alteración en la composición del patrimonio. En el caso de sociedades, para computar una pérdida según el artículo 37.1, e) de la LIRPF, debe producirse previamente la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca dicha liquidación.
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