Skip to content
V0438-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

A loss can be recognised upon the dissolution of a society in bankruptcy

A partner asks whether a loss can be recognised upon the dissolution of a society in bankruptcy without receiving any return. The DGT responds that the loss arises from the difference between the acquisition value and the liquidation share, which is zero.

In 5 key points

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact