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V3289-15 ·26 October 2015 ·consulta-vinculante Medium impact
Tax

Suspension of share trading does not automatically trigger a capital loss

A query was raised regarding whether the suspension of share trading allows for the recognition of a capital loss and how to calculate its transfer value. The Directorate General for Taxes (DGT) ruled that the suspension of trading does not automatically result in a loss; instead, the dissolution and liquidation of the company are required to trigger such a loss.

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2015-10-26PublishedPublished 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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