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V3166-15 ·20 October 2015 ·consulta-vinculante Medium impact
Tax

Suspension of share trading does not automatically trigger a capital loss

A taxpayer inquired about how to value shares of a company whose trading has been suspended for Wealth Tax purposes and whether such suspension constitutes a capital loss. The DGT ruled that valuation depends on whether the shares are traded or not, and that a capital loss requires the dissolution and liquidation of the company.

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2015-10-20PublishedPublished 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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