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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A shareholder inquired whether the delisting of a company's shares allows for the recognition of a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responded that this does not trigger a loss automatically; instead, the dissolution and liquidation of the company are required.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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