Skip to content
MEDIUM
FISCAL

Loss recognised on share amortisation in year of capital reduction

V1194-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1194-25
Published
2 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact