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V1522-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Delisting of a company does not automatically trigger a capital loss for Personal Income Tax purposes

A shareholder inquired whether the delisting of their shares due to insolvency proceedings allows for the declaration of a capital loss. The Spanish Tax Agency (DGT) ruled that the actual dissolution and liquidation of the company must take place.

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2022-06-27PublishedPublished 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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