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A query was raised regarding whether the sale of a company's shares to itself should be taxed as a capital gain or loss, or as income from movable capital. The DGT indicates that, as a general rule, it constitutes a capital gain, unless the transaction is effectively a capital reduction involving the return of contributions.
Cuestión planteada Se consulta el tratamiento fiscal por el IRPF de la renta derivada de la transmisión de acciones antes expuesta. Calificación de la renta obtenida como ganancia o pérdida de patrimonio o como rendimiento del capital mobiliario. Tratamiento fiscal de las retenciones soportadas.
La adquisición de acciones propias por la sociedad supone para el socio una variación en su patrimonio que tributa como ganancia o pérdida patrimonial. No obstante, si de las condiciones de la operación se infiere que la adquisición es un instrumento para una reducción de capital con devolución de aportaciones, se aplicará el régimen de este último. En ese caso, el importe recibido podría tributar como rendimiento del capital mobiliario con ciertos límites o minorar el valor de adquisición.
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