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MEDIUM
FISCAL

Loss of capital can be attributed to judicial dissolution

V2420-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2420-25
Published
11 Dec 2025

Summary

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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