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V1411-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Dissolution and liquidation of a company required to recognise a capital loss on shares

A taxpayer asks whether they can recognise a capital loss from holding shares in a company undergoing insolvency proceedings. The DGT rules that, to apply Article 37.1.e) of the Personal Income Tax Law, the dissolution and liquidation of the company must first take place.

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2023-05-25PublishedPublished 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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