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V2133-17 ·17 August 2017 ·consulta-vinculante Medium impact
Tax

Suspension of a company's trading status does not automatically trigger a capital loss for shareholders

The taxpayer asks whether the suspension of a company's shares from trading allows for the declaration of a capital loss and how to offset it. The DGT rules that the dissolution and liquidation of the company are required for such a loss to occur.

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2017-08-17PublishedPublished 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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