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V0640-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Dissolution and liquidation of a company required to recognise capital loss for Personal Income Tax purposes

The taxpayer asks whether the value of shares in a company undergoing insolvency proceedings or liquidation can be recognised as a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that for such a loss to exist, the prior dissolution and liquidation of the company must have taken place.

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2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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