Skip to content
V3259-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Suspension of a company's trading cannot alone be considered a capital loss

A taxpayer has inquired whether they can declare a capital loss for holding shares in a company whose trading has been suspended. The DGT has ruled that suspension does not automatically trigger a loss; instead, the dissolution and liquidation of the company are required.

In 6 key points

Lifecycle

2019-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact