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MEDIUM
FISCAL

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

V2125-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2125-25
Published
11 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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