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V1674-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Suspension of a company's trading does not automatically trigger a capital loss

A taxpayer inquired whether they could declare a capital loss for holding shares in a company whose trading has been suspended. The DGT ruled that suspension alone is insufficient and that the dissolution and liquidation of the company are required.

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2016-04-19PublishedPublished 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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