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An individual has requested clarification on how to tax the transfer of shares (both full and bare ownership) to the company that issued them. The Directorate General for Taxes (DGT) has ruled that, provided it is not a capital reduction, the regime for capital gains or losses applies.
Cuestión planteada Tributación de la venta de acciones en el IRPF de la consultante.
La adquisición de acciones propias por la sociedad supone para el socio una variación en su patrimonio que califica como ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. El cálculo para acciones no cotizadas se realizará según el artículo 37.1.b) de la misma ley. En el caso de nuda propiedad, la ganancia o pérdida se determina por la diferencia entre su valor de adquisición y la parte del valor de transmisión que le corresponda según el valor de mercado de cada derecho.
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