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V0248-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Acquisition and write-off of shares may constitute partner separation

The consultant asks whether a capital reduction through the acquisition and write-off of all shares is governed by the rules of partner separation. The DGT responds that, as it affects all shares, Article 37.1.e) of the IRPF Law applies.

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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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