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V1196-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Full write-off of shares due to capital reduction results in a patrimonial loss

A taxpayer asks whether a judicial dismissal in 2024 of a claim against amortised Banco Popular shares from 2017 results in a patrimonial loss. The DGT responds that the loss occurred in 2017 when the shares were amortised, not with the 2024 judgment.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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