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A taxpayer asks whether the delisting of shares of a company in insolvency proceedings allows them to declare a capital loss. The DGT responds that the loss only occurs following the dissolution and liquidation of the company.
Question posed: Whether a capital loss could be reflected in the Personal Income Tax (IRPF).
Delisting from an official secondary market does not automatically generate a capital loss for shareholders. For a capital gain or loss to exist pursuant to Article 37.1, e) of the LIRPF, the prior dissolution and liquidation of the company must occur. 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.
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