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MEDIUM
FISCAL

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

V2127-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2127-25
Published
11 Nov 2025

Summary

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.

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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