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The consultant asks whether a capital loss can be recognised on shares acquired in 2006 that do not trade or have been sold. The DGT replies that such a loss cannot be recognised unless there is a change in the composition of assets.
Cuestión planteada Posibilidad de computar una pérdida patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas.
Según el artículo 33.1 de la Ley 35/2006, las ganancias y pérdidas patrimoniales son las variaciones en el valor del patrimonio que se manifiestan con ocasión de cualquier alteración en su composición. Por tanto, no se puede computar una pérdida patrimonial en tanto no se produzca una alteración en la composición del patrimonio del contribuyente.
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