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A taxpayer asks whether the amortisation of all their shares in a credit institution, without consideration, generates a capital loss. The DGT rules that a capital loss is indeed incurred based on the acquisition value of said shares.
Cuestión planteada Si el consultante ha obtenido por dicha operación una pérdida patrimonial.
Aunque la norma establece que en reducciones de capital no hay ganancia ni pérdida si el valor de adquisición se distribuye entre valores restantes, en este caso, al amortizarse la totalidad de las acciones, no hay valores homogéneos donde distribuir dicho valor. Por tanto, se considera pérdida patrimonial el valor de adquisición de las acciones amortizadas, imputándose al ejercicio de la reducción de capital e integrándose en la base imponible del ahorro.
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