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Taxpayers lost their shares following a capital reduction to zero without participating in a new issuance. The DGT has determined that, as no shares remain to distribute the acquisition value, a capital loss occurs.
Cuestión planteada Tributación de la operación a efectos del IRPF.
Cuando una reducción de capital amortiza valores y no quedan otros valores homogéneos para distribuir el valor de adquisición, la diferencia debe calificarse como pérdida patrimonial. Esta pérdida se imputa en el ejercicio de la reducción y se integra en la base imponible del ahorro. El criterio se basa en que la naturaleza de la diferencia no cambia por la inexistencia de valores restantes.
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