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V1651-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Capital losses cannot be recognised while shares remain in the taxpayer's assets

A taxpayer has enquired whether they can recognise a capital loss due to owning shares in a company undergoing insolvency proceedings. The DGT has ruled that this is not possible as long as the shares remain part of their assets.

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2015-05-27PublishedPublished 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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