{"id":30391,"date":"2024-09-08T20:20:31","date_gmt":"2024-09-08T23:20:31","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=30391"},"modified":"2024-09-08T20:24:06","modified_gmt":"2024-09-08T23:24:06","slug":"consulta-6653","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/consulta-6653\/","title":{"rendered":"(Espa\u00f1ol) Rescate de acciones: \u00bfcu\u00e1ndo se genera un dividendo gravado?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"30391\" class=\"elementor elementor-30391\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cc02b2 elementor-section-full_width elementor-section-content-middle elementor-section-stretched cyg--cabezal elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"7cc02b2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1deec3 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1deec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64e3452 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"64e3452\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2>Reporte TRIBUTARIO N\u00b063<\/h2>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03c93e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"03c93e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-f848534 cyg--cont-content sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"f848534\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ad6161 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4ad6161\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-large\">Rescate de acciones: \u00bfcu\u00e1ndo se genera un dividendo gravado?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81aef55 elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"81aef55\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">Una sociedad an\u00f3nima, que estaba proyectando realizar una\nreducci\u00f3n voluntaria de capital integrado mediante un rescate de acciones, consult\u00f3\nsobre cu\u00e1l ser\u00eda el tratamiento tributario aplicable al rescate de acciones en\nrelaci\u00f3n a su accionista no residente. El rescate se realizar\u00eda al valor\nnominal de las acciones, sin cambiar la proporci\u00f3n que mantienen los\naccionistas en la sociedad. <o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">La consultante adelant\u00f3 opini\u00f3n en el sentido de que, en\naplicaci\u00f3n del art\u00edculo 8 del Decreto N\u00ba 149\/007 &#8211;Reglamentario del Impuesto a\nla Renta de los No Residentes (\u201cIRNR\u201d)&#8211;, no corresponde considerar como\ndividendo al monto del rescate pagado al accionista. <o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">La disposici\u00f3n citada establece que, en los casos de rescate\nde capital, la parte del precio que exceda el valor nominal de las acciones\nrescatadas se considera dividendo. Debido a que, en el caso, el valor de\nrescate no superar\u00eda al valor nominal de las acciones, no habr\u00eda ning\u00fan tipo de\ndividendo que fuere alcanzado por IRNR. <o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">La DGI aclar\u00f3, tambi\u00e9n fund\u00e1ndose en la disposici\u00f3n citada,\nque la conclusi\u00f3n anterior no aplicar\u00eda si el rescate correspondiere a acciones\nentregadas como fruto de una distribuci\u00f3n de dividendos en acciones, y no\nhubiera transcurrido m\u00e1s de dos a\u00f1os entre la distribuci\u00f3n y el rescate de las\nacciones.<o:p><\/o:p><\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;\">\n\n\n\n\n\n\n\n<\/p><p class=\"MsoNormal\" style=\"text-align:justify\"><span style=\"font-size:12.0pt;\nline-height:107%\">Por fin, la DGI apunt\u00f3 que la transferencia de las acciones\nque el accionista realiza a la sociedad en ocasi\u00f3n del rescate de estas\nconstituye un incremento patrimonial exonerado de IRNR.<o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\">\n<\/p><p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12.0pt; line-height: 107%;\">&nbsp;<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-46bd75e cyg--sidebar sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"46bd75e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4ea192 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"b4ea192\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h5>Need more information?<\/h5><h6>CONTACT US<\/h6>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3bdebb sc_fly_static elementor-widget elementor-widget-shortcode\" data-id=\"d3bdebb\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5597-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/30391#wpcf7-f5597-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"5597\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.8.3\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5597-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"nombre\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name\" value=\"\" type=\"text\" name=\"nombre\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"correo\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail\" value=\"\" type=\"email\" name=\"correo\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"msj\"><textarea cols=\"40\" rows=\"10\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Message\" name=\"msj\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner\" id=\"submit\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Reporte TRIBUTARIO N\u00b063 Rescate de acciones: \u00bfcu\u00e1ndo se genera un dividendo gravado? Una sociedad an\u00f3nima, que estaba proyectando realizar una reducci\u00f3n voluntaria de capital integrado mediante un rescate de acciones,&hellip;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"acf":[],"_links":{"self":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30391"}],"collection":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/comments?post=30391"}],"version-history":[{"count":4,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30391\/revisions"}],"predecessor-version":[{"id":30395,"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/pages\/30391\/revisions\/30395"}],"wp:attachment":[{"href":"https:\/\/bergsteinlaw.com\/en\/wp-json\/wp\/v2\/media?parent=30391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}