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The consultant asks when a capital loss arises from holding shares in unlisted companies. The DGT responds that lack of trading is not sufficient; dissolution and liquidation of the company are required.
Question posed: When and under what circumstances a capital loss could be reflected.
The suspension or exclusion from trading of shares does not automatically entail a capital loss. For such a loss to exist pursuant to Article 37.1, e) of the Personal Income Tax Law (LIRPF), the dissolution and liquidation of the company must have previously occurred. The tax period shall be that in which the liquidation takes place, which is the moment the change in assets is considered to have occurred. The result shall be included in the savings tax base.
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