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V0970-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

A capital loss on shares cannot be recognized solely due to their delisting

The taxpayer asks whether the delisting of shares in 2022 allows for the recognition of a capital loss. The DGT responds that the suspension or delisting of trading does not automatically generate a loss, as the dissolution and liquidation of the company are required.

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2023-04-20PublishedPublished 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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