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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
A patrimonial loss can be recognised for the write-off of a credit in a creditors' insolvency proceeding
V0563-26
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Loss not automatically recognised upon exclusion from quotation
V2123-25
Payment of a guarantee is not automatically a patrimonial loss
V1452-25
Acquisition value to be the transmission value set by AEAT
V0583-25
Exclusion from listing does not automatically cause a loss for shareholders
V0516-25
Loss of capital from shares requires dissolution and liquidation
V0438-25
Suspension of a company's trading status does not automatically trigger a capital loss for shareholders
V1730-24
Capital loss cannot be recognised upon a company's delisting without its liquidation
V1140-24
Delisting does not automatically trigger a capital loss without the liquidation of the company
V0907-24
Delisting of a company does not automatically result in a capital loss for shareholders
V0834-24
Capital losses on shares require company liquidation or share transfer
V0065-24
Delisting of a company does not automatically trigger a capital loss for Personal Income Tax purposes
V3106-23
V3076-23
Delisting of a company does not automatically trigger a capital loss for shareholders
V3074-23
Receipt of a supervening asset following company liquidation generates a capital gain
V2610-23
Voluntary contributions to equity are included in the acquisition value for company liquidations
V2418-23
A capital loss cannot be computed solely due to the delisting of a company's shares
V2102-23
A capital loss on shares cannot be recognized solely due to their delisting
V0970-23
Dissolution and liquidation of a company required to calculate capital losses on shares
V2234-22
Capital gain or loss from company liquidation is determined by the difference between the market value of the assets received and the acquisition value of the shares
V1989-22
V1522-22
Voluntary contributions to equity are included in the acquisition value of shares
V1380-21
Company bankruptcy does not automatically result in a capital loss for shareholders
V3277-20
No se puede declarar una pérdida patrimonial solo por el cese de cotización de una sociedad
V0733-20
Non-payment of a credit does not automatically result in a patrimonial loss
V0487-17
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