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MEDIUM
FISCAL

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

V0496-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0496-25
Published
27 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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