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MEDIUM
FISCAL

Separation regime applies if capital reduction affects all shares of a partner

V0378-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0378-25
Published
20 Mar 2025

Summary

The consultant asks which tax regime applies when a company acquires and amortises all shares of a partner through a capital reduction. The DGT responds that the separation of partners regime applies once the partner loses their status.

In 6 key points

Lifecycle

2025-03-20PublishedPublished 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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