Skip to content
V3371-15 ·2 November 2015 ·consulta-vinculante Medium impact
Tax

Suspension of share trading does not automatically result in a capital loss for shareholders

Consultants inquired whether the suspension of their shares' trading implies a capital loss and if such a loss could be offset against gains from a SICAV. The DGT ruled that the suspension does not constitute a loss in itself and that, to recognise a loss due to dissolution, the company must be liquidated.

In 6 key points

Lifecycle

2015-11-02PublishedPublished 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