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V2396-23 ·6 September 2023 ·consulta-vinculante Medium impact
Tax

Exclusion from listing does not automatically result in a capital loss

A taxpayer inquired whether a capital loss could be recognised for Income Tax (IRPF) purposes following the delisting of shares and the conclusion of insolvency proceedings. The Directorate General of Taxes (DGT) ruled that a loss can only be accounted for if the company is dissolved and liquidated.

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2023-09-06PublishedPublished 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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