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A shareholder inquired whether the delisting of a company's shares allows for the recognition of a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responded that this does not trigger a loss automatically; instead, the dissolution and liquidation of the company are required.
Cuestión planteada Si podría reflejar una pérdida patrimonial en el IRPF.
La exclusión de cotización en un mercado secundario oficial no comporta 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 el que se considera la alteración patrimonial. El resultado se integrará en la base imponible del ahorro.
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