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MEDIUM
FISCAL

Loss on shares can be recognised upon dissolution and liquidation

V2392-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2392-25
Published
9 Dec 2025

Summary

The consultant asks whether a loss on shares of a company with nil value can be declared. The DGT responds that a loss is recognised upon the dissolution and liquidation of the company.

In 6 key points

Lifecycle

2025-12-09PublishedPublished 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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