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A partner wishes to retire by receiving a temporary pension of 18,000 euros per month for 5 years in exchange for their shares, which the company will acquire for redemption. The DGT analyses the tax treatment regarding Personal Income Tax, Transfer Tax/Stamp Duty, and Corporate Tax.
Cuestión planteada Se pregunta por la tributación en los diferentes impuestos del contrato aleatorio consistente en la constitución por parte de la sociedad A de la pensión temporal antes descrita a favor del socio saliente a cambio de la cesión de sus participaciones sociales que serían adquiridas por la propia sociedad para su amortización en aplicación del artículo 140.1.b) o 140.1.d) del texto refundido de la Ley de Sociedades de Capital, aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio. En concreto:
En el IRPF, la ganancia o pérdida patrimonial se determina por la diferencia entre el valor actual financiero actuarial de la renta (o el valor de mercado) y el valor de adquisición. Esta ganancia se imputa en el momento de la transmisión y la constitución de la renta. La pensión mensual tributa como rendimiento del capital mobiliario, aplicando un 12% de rendimiento para rentas de hasta 5 años. En ITP/AJD, la transmisión de participaciones está exenta si no hay ánimo de elusión de impuestos por inmuebles. En Impuesto sobre Sociedades, la sociedad reduce fondos propios (capital y reservas) y debe valorar la pensión por su valor de mercado al ser una operación entre vinculados.
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