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V0481-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Loss of capital cannot be claimed upon cessation of stock listing without liquidation

A taxpayer asks whether a capital loss can be declared for shares in a company that no longer lists on the stock exchange. The DGT responds that cessation of listing does not automatically result in a loss; dissolution and liquidation of the company are required.

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2026-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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