Skip to content
V3375-14 ·23 December 2014 ·consulta-vinculante Medium impact
Tax

Capital losses cannot be recognised for zero-value shares if there is no change in assets

A taxpayer inquired whether they could declare a capital loss for shares in a bankrupt company that have a zero value. The DGT ruled that this is not possible as long as the shares remain part of their assets.

In 5 key points

Lifecycle

2014-12-23PublishedPublished 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