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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.
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.
Si la reducción de capital afecta a la totalidad de las acciones o participaciones de un socio, provocando que este deje de ostentar dicha condición, se aplica el artículo 37.1.e) de la LIRPF. Esto implica que la renta obtenida se considera ganancia o pérdida patrimonial por separación de socios. Si la operación no afectara a la totalidad de las participaciones, se aplicaría el régimen de reducción de capital con devolución de aportaciones del artículo 33.3.a).
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