Skip to content
V2283-23 ·28 July 2023 ·consulta-vinculante Medium impact
Tax

Dissolution of a company generates a capital gain or loss to be declared as a transfer of shares

A taxpayer asks how to declare a capital loss following the dissolution and liquidation of an unlisted company from which no assets were received. The DGT rules that the difference between the liquidation quota value and the acquisition value constitutes a capital loss.

In 6 key points

Lifecycle

2023-07-28PublishedPublished 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