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A taxpayer inquired whether they could declare a capital loss by renouncing shares in a bankrupt US company to avoid bank fees. The DGT ruled that renouncing the administration of securities does not constitute a transfer of assets nor a loss of ownership.
Cuestión planteada Si puede reflejar en su declaración del Impuesto una pérdida patrimonial por venta de las acciones a un precio de cero.
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