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V0574-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Loss cannot be recognised without change in asset composition

The consultant asks whether a capital loss can be recognised on shares acquired in 2006 that do not trade or have been sold. The DGT replies that such a loss cannot be recognised unless there is a change in the composition of assets.

In 4 key points

How it affects those involved

A capital loss on non-traded shares cannot be recognised unless there is a change in asset composition.

Lifecycle

2025-04-01PublishedPublished 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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