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V1577-17 ·19 June 2017 ·consulta-vinculante Medium impact
Tax

The suspension of a company's listing does not automatically generate a capital loss

The taxpayer asks whether they can declare a capital loss as a shareholder of a company whose listing has been suspended. The DGT responds that the suspension of listing does not automatically generate a loss, as the dissolution and liquidation of the company are required.

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2017-06-19PublishedPublished 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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