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V3106-23 ·28 November 2023 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether the delisting of shares in a company undergoing liquidation allows for the declaration of a capital loss. The Directorate General for Taxes (DGT) ruled that the actual dissolution and liquidation of the company must take place for such a loss to be recognised.

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2023-11-28PublishedPublished 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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