Skip to content
V2102-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

A capital loss cannot be computed solely due to the delisting of a company's shares

A taxpayer asks whether the delisting of shares of a company in insolvency proceedings allows them to declare a capital loss. The DGT responds that the loss only occurs following the dissolution and liquidation of the company.

In 6 key points

Lifecycle

2023-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact