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V0606-25 1 April 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · fcpe

Acquisition of shares in a FCPE is deemed income in kind

A worker enquired whether reimbursement of shares in a French savings fund (FCPE) could qualify for reductions under irregular income. The DGT states that transfer generates patrimonial gains or losses, not income in kind.

The question raised

Taxation in the event of transfer or redemption of the participation in the FCPE. Possibility of applying any reduction for irregular income.

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