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The taxpayer asks whether a patrimonial loss can be declared in the personal income tax after the bankruptcy of an American company and the removal of its shares from their investment account. The DGT responds that bankruptcy does not necessarily imply a loss and that dissolution and liquidation of the company are required for such a patrimonial change to exist.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
Para computar una pérdida patrimonial según el artículo 37.1, e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo en que se produce la pérdida es aquel en que se realice la liquidación. La exclusión o baja de los títulos en la cuenta de valores de una entidad bancaria no implica la transmisión de los valores ni la pérdida de la titularidad.
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