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V0438-25 ·21 March 2025 ·consulta-vinculante Medium impact
Tax

Loss of capital from shares requires dissolution and liquidation

A taxpayer asks whether a capital loss can be recorded for shares in a company that has ceased trading and is in liquidation. The DGT responds that cessation of trading does not automatically trigger a loss; a loss only arises upon actual dissolution and liquidation of the company.

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2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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