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A taxpayer inquired whether a capital loss could be recognised for Income Tax (IRPF) purposes following the delisting of shares and the conclusion of insolvency proceedings. The Directorate General of Taxes (DGT) ruled that a loss can only be accounted for if the company is dissolved and liquidated.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
La exclusión de cotización en un mercado secundario oficial no genera automáticamente una pérdida patrimonial para los socios. Para que exista una pérdida según el artículo 37.1, e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca dicha liquidación, debiendo acreditarse la circunstancia con medios de prueba admitidos en derecho.
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