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A taxpayer inquired about how to value shares of a company whose trading has been suspended for Wealth Tax purposes and whether such suspension constitutes a capital loss. The DGT ruled that valuation depends on whether the shares are traded or not, and that a capital loss requires the dissolution and liquidation of the company.
Cuestión planteada 1º) Valor de las acciones a efectos del Impuesto sobre el Patrimonio.
Para el Impuesto sobre el Patrimonio, si las acciones no cotizan en mercados organizados, se valoran por el valor teórico del último balance aprobado (si está auditado y verificado) o por el mayor entre el valor nominal, el teórico y la capitalización del 20% de los beneficios de los tres ejercicios anteriores. Respecto al IRPF, la suspensión de cotización no implica una pérdida patrimonial automática; esta solo se produce tras la disolución y liquidación de la sociedad, comparando el valor de la cuota de liquidación con el valor de adquisición.
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