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The taxpayer asks 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) responds that a loss can only be recognised if the company is dissolved and liquidated.
Cuestión planteada Si podría reflejar una pérdida patrimonial en el IRPF.
La exclusión de cotización en mercados secundarios no genera automáticamente una pérdida patrimonial para los socios. Para que exista una pérdida patrimonial 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. Dichas ganancias o pérdidas se integrarán en la base imponible del ahorro.
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