4.7. AV REDUCTION OF CAPITAL WITH AMORTIZATION OF SECURITIES
If the reduction of share capital is implemented through the amortization of the shares, the shares acquired first will be considered amortized, and the non-canceled acquisition value will be distributed proportionally among the remaining homogeneous values that remain in the taxpayer's assets.
In this case, since there is no refund of contributions, taxation is deferred to the moment in which the transfer of the values that remain in the taxpayer's assets occurs.
If the capital reduction corresponds to the distribution of undistributed profits, do not record this operation in the Securities Portfolio and declare the income from movable capital in Renta Web.
AV operation type.
Date of the operation of transfer of rights.
Market key according to the operation carried out:
Number of titles.
Nominal titles.