{"id":32416,"date":"2024-09-23T14:02:27","date_gmt":"2024-09-23T14:02:27","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=32416"},"modified":"2024-10-03T17:41:29","modified_gmt":"2024-10-03T17:41:29","slug":"how-is-capital-reduction-with-return-of-contributions-to-partners-taxed","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\/","title":{"rendered":"How is capital reduction with return of contributions to partners taxed?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32416\" class=\"elementor elementor-32416\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2915434 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2915434\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-664174a\" data-id=\"664174a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed39255 elementor-widget elementor-widget-text-editor\" data-id=\"ed39255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <i><b>reduction of capital <\/b><\/i>is a decision that companies can take, in some cases, to resize their activity or corporate structure. We indicate whether and how it is taxed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-697a84a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"697a84a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0a175b\" data-id=\"f0a175b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6388532 elementor-widget elementor-widget-heading\" data-id=\"6388532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taxation of a capital reduction with return of capital contributions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-181a537 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"181a537\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b60d87\" data-id=\"6b60d87\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32d3453 elementor-widget elementor-widget-text-editor\" data-id=\"32d3453\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Capital reductions, when they involve a <b>return of contributions<\/b> to shareholders, are <b>taxable<\/b>.<\/p><p>Not surprisingly, we are referring to an amount that these persons receive and which, therefore, is subject to tax.<\/p><p>Basically, there are four tax figures: <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/news-in-the-property-tax-in-spain-in-the-valencian-community-and-the-itp-of-the-region-of-murcia-in-2024\/\">Transfer Tax (ITP)<\/a> and <a href=\"https:\/\/www.lamoncloa.gob.es\/serviciosdeprensa\/notasprensa\/hacienda\/Paginas\/2023\/220323-que-es-irpf-y-cuando-se-presenta.aspx\" rel=\"noopener\">Personal Income Tax (IRPF)<\/a>; if the partner is a foreigner, Non-Resident Income Tax (IRNR) could be applied. If the company is a legal entity, Corporate Income Tax (IS) will apply.<\/p><p>It is therefore useful to know what the different cases are, depending on their characteristics. Let us see:<\/p><h3>1. Capital reduction: Transfer Tax (ITP).<\/h3><p>The reduction of capital with return to shareholders is considered a <b>transfer of assets <\/b>and, therefore, is subject to transfer tax (ITP). It should be remembered that this tax, although it is a state tax, is devolved to the Autonomous Communities.<\/p><p>The general tax rate is <b>1% of the<\/b> total <b>value<\/b> of the transaction. Depending on the territory, it will have to be settled in the territorial treasuries. In any case, this is one of the issues that cannot be ignored.<\/p><h3>2. Personal Income Tax (IRPF)<\/h3><p>Secondly, this operation is subject to <b>personal income tax<\/b>. In this sense, the criterion to be taken into account is whether there are <b>profits<\/b>, whether they are <b>income from movable capital<\/b>.<\/p><p>In this case, it is necessary to apply the corresponding tax rate, which will vary depending on the amount of capital gains. Let us see:<\/p><ul><li>Up to 6,001 euros: <b>19 %.<\/b><\/li><li>Between 6,001 and 50,0001 euros: <b>21 %.<\/b><\/li><li>More than 50,001 euros:<b> 23 %. <\/b>This is the highest tax rate.<\/li><\/ul><h3>3. Non-Residents Income Tax (IRNR)<\/h3><p>The <b>IRNR<\/b> is the alternative for non-residents to pay their taxes in Spain.<\/p><p>Those who have interests in the country also have obligations to the Spanish tax authorities.<\/p><p>In this case, the IRNR roughly fulfils the collection function of the IRPF, replacing it. For this type of operation, the withholding tax is <b>19% <\/b>of the income.<\/p><h3>4. Corporate Income Tax (IS)<\/h3><p>This happens when the person leaving a company is a <a href=\"https:\/\/www.sage.com\/es-es\/blog\/persona-juridica-que-es-tipos-y-como-se-regula\/\" rel=\"noopener\">legal entity<\/a>.<\/p><p>And this, regardless of whether we are talking about a <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/the-concept-of-sociedad-limitada-unipersonal-single-person-limited-company-in-spain\/\">limited company<\/a> or a public limited company. In this case, it has to be governed by the <b>corporate tax<\/b> rate.<\/p><p>However, you may qualify for an exemption of 95% of the amount payable if you held less than 5% of the capital or if this contribution lasted for more than one year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c77fc74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c77fc74\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c67f373\" data-id=\"c67f373\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc1ce65 elementor-widget elementor-widget-heading\" data-id=\"bc1ce65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In a nutshell...<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d116395 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d116395\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a0d08b\" data-id=\"0a0d08b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c21847a elementor-widget elementor-widget-text-editor\" data-id=\"c21847a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The reduction of capital obliges you to pay taxes, depending on the circumstances and the place of residence. Are you affected by this operation?<\/p><p>At <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/\">Asesor\u00eda Orihuela Costa<\/a> we will tell you what tax requirements you must satisfy in your particular case.<\/p><p>Contact us for more information and we will tell you without obligation!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The reduction of capital is a decision that companies can take, in some cases, to resize their activity or corporate structure. We indicate whether and how it is taxed. Taxation of a capital reduction with return of capital contributions Capital reductions, when they involve a return of contributions to shareholders, are taxable. Not surprisingly, we [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":29919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-32416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026-1000x445.jpg",1000,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026-300x240.jpg",300,240,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026.jpg",1000,800,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u27a2 CAPITAL REDUCTION, how it is taxed with REFUND - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"\u27a2 Companies CAPITAL REDUCTION with RETURN of contributions to partners is taxed in Spain in a certain way. \u27a2 We explain it here!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How is capital reduction with return of contributions to partners taxed?\" \/>\n<meta property=\"og:description\" content=\"\u27a2 Companies CAPITAL REDUCTION with RETURN of contributions to partners is taxed in Spain in a certain way. \u27a2 We explain it here!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\/\" \/>\n<meta property=\"og:site_name\" content=\"Asesor\u00eda Orihuela Costa\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/asesoriaorihuelacosta\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/patrick.gordinneperez\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-23T14:02:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-03T17:41:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Patrick Gordinne Perez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick Gordinne Perez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\\\/\"},\"author\":{\"name\":\"Patrick Gordinne Perez\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/person\\\/6614ce8cf6d2de542aaf351629fd539e\"},\"headline\":\"How is capital reduction with return of contributions to partners taxed?\",\"datePublished\":\"2024-09-23T14:02:27+00:00\",\"dateModified\":\"2024-10-03T17:41:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\\\/\"},\"wordCount\":493,\"publisher\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\\\/\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\\\/\",\"name\":\"\u27a2 CAPITAL REDUCTION, how it is taxed with REFUND - 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