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V2420-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Loss of capital can be attributed to judicial dissolution

An shareholder asks whether a loss can be declared in 2024 following the judicial dissolution of a company in liquidation. The DGT responds that dissolution results in a loss based on the difference between acquisition value and liquidation share.

In 6 key points

Lifecycle

2025-12-11PublishedPublished 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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