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A company acquires a shareholder's shares to subsequently reduce capital through the write-off of treasury shares. The DGT rules that this operation does not generate income or expenses for Corporate Tax purposes and analyses the taxation of the shareholder.
Question raised 1. Tax treatment in Corporate Income Tax of the operation for the company.
In Corporate Income Tax, the acquisition of treasury shares for capital reduction does not generate income or expenses, as they are recorded in equity as changes in equity. For the shareholder, as the operation affects all of their shares, the regime for separation of partners under Article 37.1.e) of the Personal Income Tax Law applies, being considered a capital gain or loss.
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