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V2210-16 ·23 May 2016 ·consulta-vinculante Medium impact
Tax

Suspension of share trading does not constitute a capital loss without company liquidation

A taxpayer inquired whether they could declare a capital loss for holding shares in a company whose trading has been suspended. The DGT ruled that suspension does not automatically trigger a loss; instead, the dissolution and liquidation of the company are required.

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2016-05-23PublishedPublished 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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