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A shareholder asks about the tax treatment of transferring their shares to the company to carry out a capital reduction with return of contributions. The DGT determines that the operation is not a separate sale but a capital reduction subject to the regime of article 33.3.a) of the IRPF.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
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