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A taxpayer enquired about the taxation of the cancellation of their shares without receiving compensation and the subsequent issuance of new bonds. The DGT has determined that the total cancellation of shares constitutes a capital loss, whereas the issuance of bonds constitutes a capital gain.
Cuestión planteada Tributación de la amortización de acciones y de la entrega de los nuevos bonos.
Cuando la reducción de capital amortiza la totalidad de las acciones de un socio, el valor de adquisición de las mismas se considera una pérdida patrimonial. Esta pérdida se imputa al ejercicio de la reducción y se integra en la base imponible del ahorro. Por otro lado, la entrega de nuevos bonos a los accionistas debe calificarse como una ganancia patrimonial determinada por su valor normal de mercado.
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