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A taxpayer has requested clarification regarding the tax treatment of shares in a company that has been suspended from trading and is undergoing liquidation. The DGT clarifies that a capital loss can only be recognised upon the effective dissolution and liquidation of the company or the transfer of the shares.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas.
La suspensión de cotización no supone por sí misma una pérdida patrimonial; para que exista, debe producirse la disolución y liquidación de la sociedad, momento en que se considera la alteración patrimonial. Alternativamente, la venta de las acciones a un tercero genera una ganancia o pérdida patrimonial según la diferencia entre el valor de adquisición y el de transmisión. Ambos supuestos se integran en la base imponible del ahorro.
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