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The taxpayer asks whether the delisting of shares in 2022 allows for the recognition of a capital loss. The DGT responds that the suspension or delisting of trading does not automatically generate a loss, as the dissolution and liquidation of the company are required.
Question posed: Whether a capital loss can be recognized in 2022 regarding the shares and financial assets.
The delisting of shares does not automatically entail a capital loss for the shareholders. For an asset alteration to occur pursuant to Article 37.1, e) of the LIRPF, the prior dissolution and liquidation of the company must take place. The tax period shall be that in which the liquidation occurs.
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