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The consultant asks whether a patrimonial loss can be declared for shares in a company not listed and in bankruptcy proceedings. The DGT responds that the absence of listing or withdrawal from Iberclear does not generate a loss; dissolution and liquidation of the company are 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 que se produzca la pérdida según el artículo 37.1, e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. La baja de la inscripción de los valores en el registro de anotaciones en cuenta no implica la transmisión de los valores ni la pérdida de la titularidad. El período impositivo será aquel en que se produzca la liquidación.
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