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V0308-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Loss in capital from society dissolution in insolvency is charged in the period of judicial decision

An shareholder of a company in liquidation due to insolvency asks when the capital loss can be recognised. The DGT responds that the loss arises from the difference between acquisition value and liquidation share, and must be charged in the period when the judicial dissolution of the company is decided.

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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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