Skip to content
V1396-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

Acquisition of own shares for capital reduction does not generate income or expenses for Corporate Tax

A company acquires a shareholder's shares to subsequently reduce capital through the write-off of treasury shares. The DGT rules that this operation does not generate income or expenses for Corporate Tax purposes and analyses the taxation of the shareholder.

In 6 key points

Lifecycle

2018-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact