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V0211-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Loss of capital cannot be claimed upon withdrawal of shares from a liquidated company

A taxpayer asks whether a capital loss can be declared upon giving up shares in a company undergoing liquidation that no longer trade. The DGT responds that removing shares from the register or bank account does not imply transfer or loss of ownership.

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2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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