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V0516-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Capital reduction and return of contributions may be treated as capital gains

Societies that acquired shares through a share swap seek clarification on the tax treatment of a capital reduction involving the return of contributions. The DGT explains how to determine the acquisition value and when the excess of the return is treated as capital gains.

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2022-03-14PublishedPublished 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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