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V0417-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

No automatic loss arises from lack of share listing in a dissolved company

A taxpayer asks whether a patrimonial loss can be declared for shares in a non-listed and liquidating company. The DGT responds that lack of listing does not automatically trigger a loss; actual dissolution and liquidation are required.

In 6 key points

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2025-03-20PublishedPublished 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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