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The taxpayer intends for their company to acquire all of their shares for redemption through a capital reduction. The DGT rules that, as this affects all of their holdings, the regime for partner separation applies.
Cuestión planteada Si resulta de aplicación a la operación la regla especial establecida en el artículo 37.1.e) de la Ley 35/2006 del IRPF para los supuestos de separación de socios y, en caso de ser afirmativa la cuestión anterior, cuál sería el valor de transmisión a efectos de calcular la posible ganancia o pérdida patrimonial.
Cuando la adquisición de acciones por la sociedad para su amortización afecta a la totalidad de las participaciones de un socio, se aplica la regla especial de valoración del artículo 37.1.e) de la Ley del IRPF. Esta norma establece que la renta obtenida se considera ganancia o pérdida patrimonial, calculada por 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. El valor de las acciones es una cuestión de derecho mercantil que el contribuyente debe acreditar.
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