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V2123-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Loss not automatically recognised upon exclusion from quotation

The taxpayer asks whether a patrimonial loss can be declared in personal income tax for holding shares in a company excluded from quotation and in bankruptcy proceedings. The DGT responds that exclusion does not automatically trigger a loss, a dissolution and liquidation of the company being required.

In 6 key points

How it affects those involved

A patrimonial loss in personal income tax cannot be claimed without the dissolution and liquidation of the company.

Lifecycle

2025-11-11PublishedPublished 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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