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V1730-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether the suspension of a company's shares from trading allows for the recognition of a capital loss. The DGT ruled that a loss only occurs through a sale to a third party or following the dissolution and liquidation of the company.

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2024-07-15PublishedPublished 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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