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V0947-25 ·29 May 2025 ·consulta-vinculante Medium impact
Tax

Suspension of share trading does not automatically cause patrimonial loss for a shareholder

The consultant asks about the tax treatment of shares in a company with suspended trading that wishes to be transferred. The DGT responds that suspension does not imply an automatic patrimonial loss, and that such a loss only arises in cases of dissolution and liquidation or transfer to a third party.

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2025-05-29PublishedPublished 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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