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V2194-16 ·20 May 2016 ·consulta-vinculante Medium impact
Tax

Acquisition of treasury shares may be taxed as capital gains or capital reduction

A query was raised regarding whether the sale of a company's shares to itself should be taxed as a capital gain or loss, or as income from movable capital. The DGT indicates that, as a general rule, it constitutes a capital gain, unless the transaction is effectively a capital reduction involving the return of contributions.

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2016-05-20PublishedPublished 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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