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MEDIUM
FISCAL

Decline in share listing does not imply patrimonial loss without dissolution and liquidation

V2482-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2482-25
Published
12 Dec 2025

Summary

The consultant asks whether a patrimonial loss should be recorded for holding shares in a company in payment suspension that no longer trades. The DGT replies that the absence of listing does not automatically result in a loss, dissolution and liquidation being required.

In 6 key points

Lifecycle

2025-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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