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A shareholder inquired whether they could declare a capital loss following the cancellation of their shares in an accordion operation, or if they must wait until the received warrants expire. The Directorate General for Taxes (DGT) ruled that warrants do not constitute a return of capital contributions and that the loss resulting from the total cancellation of shares is deductible in the tax year the reduction occurs.
Cuestión planteada Si el consultante puede reflejar la pérdida correspondiente a la amortización de las acciones o si, al habérsele asignado otro título ("warrant") no procede imputar la pérdida mientras sea poseedor de los citados warrants.
Los warrants entregados a socios no profesionales no tienen naturaleza de devolución de aportaciones, por lo que no afectan al cálculo de la pérdida por amortización de acciones. Al amortizarse la totalidad de las acciones sin posibilidad de distribuir el valor de adquisición entre valores homogéneos restantes, se considera pérdida patrimonial. Esta pérdida debe imputarse en el ejercicio de la reducción de capital y se integra en la base imponible del ahorro.
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