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V0516-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Exclusion from listing does not automatically cause a loss for shareholders

The consultant asks whether a loss in capital can be recorded for holding shares in a company excluded from listing. The DGT responds that exclusion does not automatically result in a loss, and dissolution and liquidation of the company are required.

In 6 key points

Lifecycle

2025-03-28PublishedPublished 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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