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A query is made as to whether the sale of social shares to the company itself through capital reduction should be taxed as a separation of partners. The DGT responds that, if the shareholder continues to hold other shares following the operation, the capital reduction regime applies rather than the separation of partners regime.
Question posed: Whether the rules contained in Article 37 of the Personal Income Tax Law will be applicable to said operation.
If the capital reduction affects only a portion of the shares and the shareholder retains others in their assets, Article 33.3.a) of the LIRPF regarding capital reduction with refund of contributions applies. The separation of partners regime under Article 37.1.e) is only applicable if the operation affects all of the shareholder's shares, resulting in them ceasing to hold such status with respect to the company.
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