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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Revocation of a company's NIF does not automatically cause a patrimonial loss in IRPF
V5270-26
Calificación de las rentas por disolución de sociedades extranjeras con activos inmobiliarios en España como ganancias de capital
V1673-26
Loss cannot be recognised without prior dissolution and liquidation
V1614-26
Suspension of share trading does not automatically cause a capital loss
V1557-26
Dissolution of a society does not affect a third party's IRPF if not a direct shareholder
V1048-26
Liquidation of society triggers patrimonial loss calculation
V0573-26
Loss of share capital requires dissolution and liquidation for declaration
V0590-26
Loss of capital cannot be claimed upon cessation of stock listing without liquidation
V0481-26
Liquidation of a society necessary to claim patrimonial loss in IRPF
V0453-26
Loss of capital cannot be claimed upon withdrawal of shares from a liquidated company
V0211-26
Liquidation of a society with real estate assignment to shareholders is subject to ITPAJD
V2509-25
Loss on shares can be recognised upon dissolution and liquidation
V2392-25
Loss not automatically recognised upon exclusion from quotation
V2123-25
Ownership exclusion does not imply patrimonial loss without prior dissolution and liquidation
V2127-25
Gains and losses from the dissolution of companies can be offset
V2084-25
Dividends from dissolution of a society with cash assets only taxable in shareholder's residence country
V1398-25
Suspension of share trading does not automatically cause patrimonial loss for a shareholder
V0947-25
Exclusion from listing does not automatically cause a loss for shareholders
V0516-25
Loss on shareholding in a company undergoing bankruptcy proceedings requires dissolution and liquidation
V0496-25
Loss of capital from shares requires dissolution and liquidation
V0438-25
No automatic loss arises from lack of share listing in a dissolved company
V0417-25
Dissolution and liquidation trigger patrimonial gain or loss for shareholders
V0298-25
Gains from dissolution of a society without immovable assets only taxable in resident member's country
V0159-24
Investment funds with variable capital to wind down by 30 June 2023
V3112-21
Reinvestment exemption applicable to capital gain from company dissolution for retirees over 65
V1396-17
La disolución de una entidad extranjera en un paraíso fiscal no tributa por ITP y AJD bajo las modalidades de operaciones societarias ni transmisiones onerosas
V1018-17
Civil societies may apply temporary regime of DT19 if liquidated in 2016
V0885-17
Tratamiento fiscal de la adjudicación de créditos y deudas en la disolución de sociedades civiles bajo la DT 19.ª de la LIRPF
V0806-17
Dissolution of a society generates patrimonial gains or losses for shareholders
V1087-14
Dissolution of a Spanish society with property transfer subject to ITPAJD; gains taxed under IRNR for non-residents
V0960-14
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