Impairment of equity investments: alignment with the 'securities under the long-term capital gains regime' sub-account

The amendment amends Article 39(1)(5°) of the General Tax Code, which defines the equity investments whose impairment falls under the long-term capital losses regime, to align it with the definition used for long-term capital gains (Article 219(I)(a quinquies)) since the 2026 Finance Act (Article 15) created a special sub-account for 'securities under the long-term capital gains regime'. It is a coordination measure: securities held in a securities account may be recorded in this sub-account to secure the applicable tax regime.