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The consultant asks whether a patrimonial loss should be recorded for holding shares in a company in payment suspension that no longer trades. The DGT replies that the absence of listing does not automatically result in a loss, dissolution and liquidation being required.
Cuestión planteada Si puede reflejar una pérdida patrimonial en el IRPF.
La baja de cotización o la exclusión de valores en una cuenta de valores no implica la transmisión ni la pérdida de la titularidad de las acciones. Para computar una pérdida patrimonial según el artículo 37.1, e) de la LIRPF, debe producirse la disolución y liquidación de la sociedad. El período impositivo será aquel en que se produzca dicha liquidación.
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