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V2287-24 ·28 October 2024 ·consulta-vinculante Medium impact
Tax

Judicial dissolution of a company following insolvency proceedings results in a capital loss in the year of resolution

A shareholder has enquired whether the dissolution of a company in insolvency proceedings generates a capital loss. The DGT has ruled that a judicially ordered dissolution results in a loss, calculated as the difference between the acquisition value and the liquidation quota.

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2024-10-28PublishedPublished 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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