Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The taxpayer asks how to calculate the transfer value of shares sold to their own company for the purpose of redemption. The DGT rules that, as this involves a limited company acquiring its own shares, the transaction must be carried out via a capital reduction, applying the regime for the return of contributions rather than the regime for capital gains.
Cuestión planteada Cálculo del valor teórico de las participaciones sociales a efectos de la aplicación del artículo 37.1.b) de la Ley del Impuesto, que regula el cálculo de las ganancias o pérdidas patrimoniales derivadas de la transmisión de valores no cotizados, teniendo en cuenta la existencia de participaciones cruzadas entre sociedades.
La adquisición de participaciones propias por una sociedad de responsabilidad limitada debe efectuarse en ejecución de un acuerdo de reducción de capital. Por tanto, la operación no se rige por las reglas de ganancias o pérdidas patrimoniales de valores no cotizados (art. 37.1.b), sino por el régimen de reducción de capital con devolución de aportaciones (art. 33.3.a). El importe percibido o su valor de mercado minorará el valor de adquisición de las participaciones hasta su anulación, y el exceso se integrará como rendimiento del capital mobiliario.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.