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MEDIUM
FISCAL

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

V0947-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0947-25
Published
29 May 2025

Summary

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.

In 6 key points

Lifecycle

2025-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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