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A single-member company has enquired whether a capital reduction intended to increase voluntary reserves, without the distribution of assets to the shareholder, is subject to Stamp Duty (ITP and AJD). The Directorate General for Taxes (DGT) has ruled that while the transaction constitutes a taxable event for corporate operations, the tax base is zero.
Cuestión planteada Sujeción a las modalidades de operaciones societarias y actos jurídicos documentados de la operación de reducción de capital descrita.
La reducción de capital constituye un hecho imponible de la modalidad de operaciones societarias del ITP y AJD. No obstante, al no entregarse bienes ni derechos al socio, la base imponible será cero y no habrá tributación. Debido a la incompatibilidad entre modalidades, la operación no tributará tampoco por la modalidad de actos jurídicos documentados.
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