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V0496-25 ·27 March 2025 ·consulta-vinculante Medium impact
Tax

Loss on shareholding in a company undergoing bankruptcy proceedings requires dissolution and liquidation

A taxpayer asks whether a patrimonial loss can be recognised on holding shares in a company in bankruptcy proceedings. The DGT responds that Article 37.1.e) of the LIRPF requires prior dissolution and liquidation of the company.

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2025-03-27PublishedPublished 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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