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A shareholder requested clarification on the tax treatment of selling their shares to the company for redemption through a capital reduction. The DGT ruled that, as it affects all of their shares, the rule regarding the separation of shareholders applies.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
Cuando la adquisición de participaciones por la sociedad para su amortización afecta a la totalidad de las de un socio, se aplica el artículo 37.1.e) de la LIRPF. Esta norma establece que la diferencia entre el valor de la cuota de liquidación social o el valor de mercado de los bienes recibidos y el valor de adquisición se considerará ganancia o pérdida patrimonial. Este criterio se aplica por ser una regla de valoración más específica que la de reducción de capital con devolución de aportaciones.
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