MEDIUM
FISCAL

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

V1196-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1196-25
Published
2 Jul 2025

Summary

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.

In 5 key points

Lifecycle

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

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