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V0298-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Dissolution and liquidation trigger patrimonial gain or loss for shareholders

The consultant asks whether a loss on shares of a dissolved and liquidated society can be reflected without receiving any payment. The DGT responds that dissolution results in a patrimonial gain or loss depending on the difference between the value of the liquidation share or assets received and the acquisition value.

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2025-03-17PublishedPublished 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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