Skip to content
Back to index
V2380-16 31 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción de capital

Amounts from capital reductions with return of contributions taxed as income from movable capital or according to their nature

The inquirer asks how to classify amounts received when a company acquires its shares to write them off through a capital reduction. The DGT determines that, as it is a capital reduction operation involving a return of contributions, the regime for income from movable capital applies rather than that for capital gains.

The question raised

Cuestión planteada Calificación de las cantidades percibidas en el Impuesto sobre la Renta de las Personas Físicas del consultante.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact