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V2127-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Ownership exclusion does not imply patrimonial loss without prior dissolution and liquidation

A taxpayer asks whether a patrimonial loss can be declared for holding shares in a company in liquidation and excluded from listing. The DGT responds that exclusion or removal from the register of account entries does not imply transfer of shares or loss of ownership.

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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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