Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was made regarding the taxation of shareholders following a capital reduction, the repurchase of shares by the company, and the distribution of the share premium. The DGT clarifies that the tax treatment depends on whether the funds originate from capital contributions or from undistributed profits.
Cuestión planteada 1. Implicaciones en el Impuesto sobre la Renta de las Persona Físicas de los socios personas físicas de la sociedad en cada una de las alternativas para la devolución de parte de las aportaciones realizadas, y de la distribución de la prima de asunción aportada.
En la reducción de capital, si la devolución no procede de beneficios no distribuidos, el importe minorará el valor de adquisición de las participaciones; el exceso tributa como rendimiento del capital mobiliario sin retención ni exención. Si procede de beneficios no distribuidos, tributa íntegramente como rendimiento del capital mobiliario con retención y derecho a exención. La compra de participaciones por la sociedad para amortización se rige por las reglas de la reducción de capital si es un instrumento para devolver aportaciones. La distribución de la prima de asunción minorará el valor de adquisición y el exceso tributará como rendimiento del capital mobiliario sin retención ni exención.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.