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A taxpayer inquired whether the delisting of a company undergoing insolvency proceedings allows for the declaration of a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that the dissolution and liquidation of the company must occur for such a loss to be recognised.
Cuestión planteada Si podría 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 computar la 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 la liquidación, debiendo acreditarse dicha circunstancia con los medios de prueba admitidos en derecho.
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