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V0590-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Loss of share capital requires dissolution and liquidation for declaration

The DGT responds that liquidation process does not automatically generate loss; loss arises only upon actual liquidation.

In 6 key points

How it affects those involved

Shareholders must declare loss of share capital only upon completion of actual liquidation.

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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