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The taxpayer asks whether a patrimonial loss can be declared in personal income tax for holding shares in a company excluded from quotation and in bankruptcy proceedings. The DGT responds that exclusion does not automatically trigger a loss, a dissolution and liquidation of the company being required.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
La exclusión de cotización en un mercado secundario oficial no conlleva automáticamente una pérdida patrimonial para los socios. Para computar la pérdida según el artículo 37.1, e) de la LIRPF, debe producirse previamente la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca la liquidación, debiendo acreditarse dicha circunstancia con los medios de prueba admitidos en derecho.
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