Skip to content
V1233-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

The capital loss resulting from the total amortization of shares in an accordion operation may be imputed

A shareholder asks whether they can declare the loss from the amortization of their shares following an accordion operation or if they must wait until the received warrants expire. The DGT responds that the loss is imputable in the fiscal year of the capital reduction.

In 6 key points

Lifecycle

2021-05-05PublishedPublished 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