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A taxpayer has inquired whether they can declare a capital loss for holding shares in a company whose trading has been suspended. The DGT has ruled that suspension does not automatically trigger a loss; instead, the dissolution and liquidation of the company are required.
Cuestión planteada Si puede reflejar en el Impuesto sobre la Renta de las Personas Físicas una pérdida patrimonial.
La suspensión de cotización de las acciones no comporta de forma automática la existencia de una pérdida patrimonial para los socios. Para que se produzca 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, momento en que se considera la alteración patrimonial. Dichas ganancias o pérdidas se integrarán en la base imponible del ahorro.
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