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V1209-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

The capital reduction regime with refund of contributions applies if the shareholder retains holdings

A query is made as to whether the sale of social shares to the company itself through capital reduction should be taxed as a separation of partners. The DGT responds that, if the shareholder continues to hold other shares following the operation, the capital reduction regime applies rather than the separation of partners regime.

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2021-04-30PublishedPublished 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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