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V0165-18 ·29 January 2018 ·consulta-vinculante Medium impact
Tax

Suspension of share trading alone does not constitute a capital loss

A taxpayer inquired whether they could declare a capital loss for holding shares in a company undergoing liquidation and another whose trading has been suspended. The Directorate General of Taxes (DGT) ruled that the suspension of trading does not automatically trigger a loss; instead, the dissolution and liquidation of the company are required.

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2018-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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