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A taxpayer inquired whether the delisting of shares in a company undergoing liquidation allows for the declaration of a capital loss. The Directorate General for Taxes (DGT) ruled that the actual dissolution and liquidation of the company must take place for such a loss to be recognised.
Cuestión planteada Si podría reflejar una pérdida patrimonial en el IRPF.
El hecho de que una sociedad deje de cotizar en un mercado secundario oficial no implica automáticamente una pérdida patrimonial para los socios. Para computar una pérdida según el artículo 37.1, e) de la LIRPF, debe procederse previamente a la disolución y liquidación de la sociedad. La alteración patrimonial se considera producida en el período impositivo en que se realice la liquidación. Alternativamente, la venta de las acciones antes de la liquidación también generaría una ganancia o pérdida por la diferencia entre los valores de adquisición y de transmisión.
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