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V0573-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Liquidation of society triggers patrimonial loss calculation

The consultant asks how to account for the loss of shares in a society that has ceased trading and is undergoing liquidation. The DGT responds that the suspension of trading does not automatically result in a loss, but the loss arises only upon the liquidation of the society.

In 6 key points

How it affects those involved

The loss on shares is only recognised upon the liquidation of the society, not during suspension of trading.

Lifecycle

2026-03-11PublishedPublished 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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