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A taxpayer queries the capital reduction of a company through the return of land previously contributed. The DGT rules that this corporate transaction is subject to the tax, with the shareholder acting as the taxable person.
Question posed: Taxation of the transaction.
The reduction of capital through the allocation of land to a shareholder is a corporate transaction subject to the ITPAJD. The shareholder is the taxable person for this tax. The tax base shall be the value of the land pursuant to Article 10 of the TRLITPAJD, without deducting debts or expenses. A tax rate of 1 per 100 shall be applied.
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