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V0247-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Amortisation of all shares deemed partner separation for tax purposes

The DGT confirms that full share redemption by a company through capital reduction triggers the partner separation regime.

In 6 key points

How it affects those involved

The full redemption of a partner's shares triggers the partner separation regime for tax purposes.

Lifecycle

2025-03-05PublishedPublished 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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