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The consultant asks about the tax treatment of shares in a company with suspended trading that wishes to be transferred. The DGT responds that suspension does not imply an automatic patrimonial loss, and that such a loss only arises in cases of dissolution and liquidation or transfer to a third party.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas.
La suspensión de cotización no supone por sí misma una pérdida patrimonial; para computar una pérdida según el artículo 37.1, e) de la LIRPF, es necesario que se produzca la disolución y liquidación de la sociedad. Alternativamente, la venta de las acciones a un tercero genera una ganancia o pérdida patrimonial por la diferencia entre el valor de transmisión y el de adquisición. Ambos resultados se integran en la base imponible del ahorro.
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