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The taxpayer asks whether the suspension of a company's shares from trading allows for the declaration of a capital loss and how to offset it. The DGT rules that the dissolution and liquidation of the company are required for such a loss to occur.
Cuestión planteada Si puede reflejar en el Impuesto sobre la Renta de las Personas Físicas una pérdida patrimonial, y hasta qué ejercicio puede compensar la pérdida patrimonial.
La suspensión de cotización no supone por sí misma una pérdida patrimonial; para que exista, debe producirse la disolución y liquidación de la sociedad. La pérdida se computa en el período impositivo en que se realice la liquidación, calculando la diferencia entre el valor de la cuota de liquidación y el valor de adquisición. Estas pérdidas se integran en la base imponible del ahorro y pueden compensarse con rendimientos del capital mobiliario o ganancias patrimoniales, con el límite del 25% del saldo positivo, pudiendo arrastrar el saldo negativo durante los cuatro años siguientes.
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