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V1194-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Loss recognised on share amortisation in year of capital reduction

A taxpayer asks whether a loss on bank share amortisation following a judicial ruling can be recorded. The DGT states the loss arose in 2017 when shares were amortised, and the reversal of the judicial ruling does not create a patrimonial gain.

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2025-07-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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