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The consultant asks whether a capital reduction through the acquisition and write-off of all shares is governed by the rules of partner separation. The DGT responds that, as it affects all shares, Article 37.1.e) of the IRPF Law applies.
Cuestión planteada Si a la referida operación le resultaría de aplicación el artículo 37.1.e) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Cuando la adquisición de acciones por la sociedad para su amortización afecta a la totalidad de las participaciones de un socio, se aplica la regla especial de valoración del artículo 37.1.e) de la LIRPF. Esta norma, aplicable a la separación de socios, determina que la renta obtenida es una ganancia o pérdida patrimonial. El concepto de separación no se limita a la normativa mercantil, sino que abarca cualquier caso en que el socio deje de ostentar su condición respecto de la sociedad.
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