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The taxpayer was the sole shareholder of companies A and B. Following a transaction where his shares in B were redeemed and he acquired shares in A to allow the latter to subscribe to those of B, he inquired whether he could declare a capital loss. The DGT indicates that this specific operation allows for the recognition of a capital loss based on the acquisition value of the redeemed shares in B.
Cuestión planteada Se consulta si puede reflejar una pérdida por la amortización de la totalidad de sus participaciones en la sociedad B o si el valor de adquisición de las participaciones en la sociedad A se vería incrementado en el valor de adquisición de las participaciones de B amortizadas.
En una reducción de capital que amortiza valores, el valor de adquisición se distribuye proporcionalmente entre los restantes valores homogéneos. Si no existen valores restantes para distribuir dicho valor, la diferencia debe calificarse como pérdida patrimonial en el ejercicio de la reducción. En el caso concreto, la operación de renuncia a la suscripción de B y adquisición de participaciones en A para que esta suscriba las de B supone la obtención de una pérdida patrimonial por el valor de adquisición de las participaciones de B amortizadas.
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