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A taxpayer inquired whether a discount applied to a buyer for advancing the final instalment of a sale of shares could be considered a capital loss. The DGT ruled that such a discount is classified as consumption income and does not constitute a capital loss.
Cuestión planteada Calificación y tributación del descuento efectuado.
El descuento efectuado al comprador por el adelanto del pago de un plazo de la transmisión de participaciones sociales se configura como un supuesto de aplicación de renta al consumo del contribuyente. Por tanto, según el artículo 33.5 de la Ley 35/2006, no puede computarse como pérdida patrimonial.
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