Skip to content
V2191-18 ·24 July 2018 ·consulta-vinculante Medium impact
Tax

Suspension of share trading does not automatically trigger a capital loss for Personal Income Tax purposes

A taxpayer inquired whether they could declare a capital loss for shares in an entity whose trading has been suspended. The Directorate General for Taxes (DGT) ruled that the suspension itself does not constitute a loss; instead, the dissolution and liquidation of the company are required.

In 6 key points

Lifecycle

2018-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact