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A taxpayer asks whether a capital loss can be declared for shares in a company that no longer lists on the stock exchange. The DGT responds that cessation of listing does not automatically result in a loss; dissolution and liquidation of the company are required.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
El hecho de que una sociedad deje de cotizar en un mercado secundario oficial no implica automáticamente una pérdida patrimonial para los socios. Para que exista una pérdida según el artículo 37.1, e) de la LIRPF, debe producirse 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. El resultado se integrará en la base imponible del ahorro.
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