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V2084-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Gains and losses from the dissolution of companies can be offset

The consultant asks whether a gain from a public limited company can be offset against a loss from a limited company after dissolution. The DGT responds that both constitute compensable patrimonial gains or losses.

In 6 key points

Lifecycle

2025-11-05PublishedPublished 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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