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The consultant asks whether a loss in capital can be recorded for holding shares in a company excluded from listing. The DGT responds that exclusion does not automatically result in a loss, and dissolution and liquidation of the company are required.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
La exclusión de una sociedad de un mercado secundario oficial no supone por sí misma 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 el que se considera la alteración patrimonial. El resultado se integrará en la base imponible del ahorro.
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