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V3076-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Delisting of a company does not automatically trigger a capital loss for Personal Income Tax purposes

The taxpayer asks whether the delisting of a company's shares allows for the recognition of a capital loss. The Directorate General for Taxes (DGT) responds that the dissolution and liquidation of the company must occur for such a loss to exist.

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2023-11-24PublishedPublished 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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