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V2125-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Loss on share decline cannot be recognised without company dissolution and liquidation

The consultant asks whether a patrimonial loss can be declared for shares in a company not listed and in bankruptcy proceedings. The DGT responds that the absence of listing or withdrawal from Iberclear does not generate a loss; dissolution and liquidation of the company are required.

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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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