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V0041-16 ·8 January 2016 ·consulta-vinculante Medium impact
Tax

Sale of shares to the company itself is taxed as a capital reduction with return of contributions

The taxpayer asks how to calculate the transfer value of shares sold to their own company for the purpose of redemption. The DGT rules that, as this involves a limited company acquiring its own shares, the transaction must be carried out via a capital reduction, applying the regime for the return of contributions rather than the regime for capital gains.

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2016-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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