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A query was raised regarding the deductibility of losses arising from holding shares in a company with suspended trading and zero value. The DGT clarifies that impairment is not deductible for Corporate Income Tax (CIT), whereas for Personal Income Tax (IRPF), the loss is only recognised following the dissolution and liquidation of the company or its sale.
Cuestión planteada - Deducibilidad de la pérdida por la tenencia de las acciones de X por accionistas personas jurídicas.
En el Impuesto sobre Sociedades, las pérdidas por deterioro de valores representativos de participación en el capital no son gastos fiscalmente deducibles, aunque la pérdida se integrará en la base imponible si se produce la baja contable del activo. En el IRPF, la suspensión de cotización no genera automáticamente una pérdida patrimonial; es necesario que se produzca la disolución y liquidación de la sociedad o la venta de las acciones para que se compute la diferencia entre el valor de adquisición y el de liquidación o transmisión.
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