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V0907-24 ·24 April 2024 ·consulta-vinculante Medium impact
Tax

Delisting does not automatically trigger a capital loss without the liquidation of the company

The taxpayer asks 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) responds that a loss can only be recognised if the company is dissolved and liquidated.

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2024-04-24PublishedPublished 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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