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V1975-18 ·2 July 2018 ·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 for such a loss to be recognised, the company must undergo dissolution and liquidation.

In 6 key points

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2018-07-02PublishedPublished 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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