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V2978-15 ·8 October 2015 ·consulta-vinculante Medium impact
FISCAL

Capital reduction with share capital return deemed as share transfer and may be exempt under LIS Art. 21

The consultant asks whether a capital reduction in a subsidiary may be considered exempt income due to share transfer. The DGT responds that such an operation is deemed a share transfer and may apply the exemption under LIS Art. 21 if participation and temporality requirements are met.

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2015-10-08PublishedPublished 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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