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V1642-17 ·23 June 2017 ·consulta-vinculante Medium impact
Tax

Fiscal treatment of capital reduction with return of contributions

A shareholder asks about the tax treatment of transferring their shares to the company to carry out a capital reduction with return of contributions. The DGT determines that the operation is not a separate sale but a capital reduction subject to the regime of article 33.3.a) of the IRPF.

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2017-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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