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V0478-16 ·8 February 2016 ·consulta-vinculante Medium impact
Tax

Capital losses cannot be declared solely due to the suspension of share trading

The taxpayer asks whether they can report a loss in value on their personal income tax return for shares in a Portuguese company whose trading has been suspended. The Directorate-General for Taxes (DGT) rules that the suspension of trading does not automatically trigger a capital loss.

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2016-02-08PublishedPublished 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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