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V1705-18 ·14 June 2018 ·consulta-vinculante Medium impact
Tax

The suspension of a company's trading does not automatically generate a capital loss for the shareholder

A taxpayer asks whether they can declare a capital loss for holding shares in a company whose trading has been suspended. The DGT responds that the suspension is insufficient and that the dissolution and liquidation of the company are necessary for such a loss to occur.

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2018-06-14PublishedPublished 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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