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V1974-22 ·16 September 2022 ·consulta-vinculante Medium impact
Tax

Dissolution and liquidation of a company required to recognise capital loss on shares

A taxpayer asks whether they can recognise a capital loss from holding shares in a company that is both in insolvency proceedings and has been dissolved. The DGT rules that for a capital loss to be recognised, the liquidation of the company must take place.

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2022-09-16PublishedPublished 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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