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The consultant asks which tax regime applies when a company acquires and amortises all shares of a partner through a capital reduction. The DGT responds that the separation of partners regime applies once the partner loses their status.
Question posed: Whether Article 37.1.e) of the Personal Income Tax Law would be applicable to the aforementioned operation.
If the capital reduction affects all of a shareholder's shares or holdings, causing them to cease to hold such status, Article 37.1.e) of the Personal Income Tax Law (LIRPF) applies. This implies that the income obtained is considered a capital gain or loss from the separation of partners. If the operation did not affect all holdings, the capital reduction regime with return of contributions under Article 33.3.a) would apply.
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