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A taxpayer asks whether a judicial dismissal in 2024 of a claim against amortised Banco Popular shares from 2017 results in a patrimonial loss. The DGT responds that the loss occurred in 2017 when the shares were amortised, not with the 2024 judgment.
Cuestión planteada Existencia de una pérdida patrimonial en el IRPF.
Cuando la reducción de capital amortiza la totalidad de las acciones de un socio, el valor de adquisición de las mismas se considera pérdida patrimonial. Esta pérdida debe imputarse al ejercicio en que se produjo la reducción de capital, en este caso 2017, y no en el ejercicio de una sentencia judicial posterior. La pérdida se integra en la base imponible del ahorro según el artículo 49.1.b) de la Ley del IRPF.
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