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A taxpayer inquired whether they could report a capital loss following the amortization of all their shares in a credit institution without consideration. The DGT responds that, upon the amortization of all shares, the acquisition value is considered a capital loss.
Question posed: Possibility of reporting a capital loss due to the amortization of their shares.
When a capital reduction amortizes all the shares held by a shareholder, the acquisition value of said shares is considered a capital loss. This loss must be attributed to the tax year in which the capital reduction occurs and shall be included in the savings tax base. The taxpayer may request the rectification of their tax return if they did not include said loss.
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