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V0035-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Capital loss may be declared upon dissolution of a company with zero liquidation quota

A shareholder of a company in insolvency proceedings has requested guidance on how to calculate and offset the loss resulting from the company's liquidation. The Directorate General for Taxes (DGT) has clarified that the loss is the difference between the acquisition value and the liquidation quota, which in this instance is zero.

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2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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