Skip to content
V0284-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Amortisation of shares in a total capital reduction is considered a capital loss

A taxpayer asks whether the amortisation of all their shares in a credit institution, without consideration, generates a capital loss. The DGT rules that a capital loss is indeed incurred based on the acquisition value of said shares.

In 5 key points

Lifecycle

2018-02-07PublishedPublished 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