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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether a capital loss could be reported for Personal Income Tax (IRPF) purposes due to holding shares in a company that are worthless and lack a market. The Directorate General of Taxes (DGT) ruled that a lack of listing or difficulty in selling does not automatically trigger a loss; instead, the liquidation of the company is required.
The tax team reviews your specific situation.
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