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V2333-24 ·11 November 2024 ·consulta-vinculante Medium impact
Tax

Voluntary waiver of share register entry does not allow for capital loss declaration

The taxpayer asks whether renouncing shares in a company undergoing liquidation through their bank allows for the declaration of a capital loss. The Directorate General for Taxes (DGT) rules that this procedure does not constitute a transfer of shares.

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2024-11-11PublishedPublished 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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