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A taxpayer inquired whether the return from the redemption of their shares in a Luxembourg company constitutes savings income. The DGT ruled that, as it affects all of their shares, the shareholder separation regime applies.
Cuestión planteada Si el retorno que perciba como consecuencia de su desinversión tendrá la consideración de renta del ahorro en el Impuesto sobre la Renta de las Personas Físicas.
Cuando la adquisición de acciones por la sociedad para su amortización afecta a la totalidad de las acciones de un socio, se aplica el artículo 37.1.e) de la LIRPF relativo a la separación de socios. En este caso, la renta obtenida se considera ganancia o pérdida patrimonial, calculada por la diferencia entre el valor de la cuota de liquidación social o el valor de mercado de los bienes recibidos y el valor de adquisición. Esta ganancia o pérdida constituirá renta del ahorro según el artículo 49 de la LIRPF.
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