{"id":559,"date":"2024-05-07T08:10:43","date_gmt":"2024-05-07T08:10:43","guid":{"rendered":"https:\/\/cordobaygarcia.com\/?p=559"},"modified":"2025-02-20T16:55:04","modified_gmt":"2025-02-20T16:55:04","slug":"reduccion-de-capital-salida-de-un-socio","status":"publish","type":"post","link":"https:\/\/cordobaygarcia.com\/en\/reduccion-de-capital-salida-de-un-socio\/","title":{"rendered":"Salida de un socio."},"content":{"rendered":"<figure class=\"wp-block-image alignwide is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/cordobaygarcia.com\/wp-content\/uploads\/2024\/05\/maxresdefault-1-1024x514.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-align-center has-large-font-size\" id=\"h-que-ocurre-si-un-socio-decide-abandonar-la-empresa\"><strong>\u00bfQu\u00e9 ocurre si un socio decide abandonar la empresa?<\/strong><\/h1>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Es posible comprar las acciones de las que dispone dicho socio, pero el resto de socios deber\u00e1n  desembolsar la cuant\u00eda que se exige, y esto no siempre es viable. Por ello, los socios recurren a la reducci\u00f3n de capital: la sociedad amortiza las acciones del socio que se va y le satisface la cuant\u00eda en que se hayan valorado.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">La reducci\u00f3n de capital esta sujeta al ITP (1%), modalidad de Operaciones Societarias. Adem\u00e1s el socio que sale deber\u00e1 tributar por:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-columns alignwide is-style-default is-layout-flex wp-container-core-columns-is-layout-4c3d31c9 wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-large-font-size wp-block-paragraph\"><strong>Socio persona f\u00edsica<\/strong>. IRPF<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Los beneficios generados desde la adquisici\u00f3n de su participaci\u00f3n (parte proporcional) tributan como rendimientos de capital mobiliario, y se integran en la base del ahorro.<\/li>\n\n\n\n<li>La parte correspondiente al valor de adquisici\u00f3n del capital aportado no tributa.<\/li>\n\n\n\n<li>Si existe  exceso, tributa como rendimiento de capital mobiliario. Por ejemplo: plusval\u00eda t\u00e1cita.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-large-font-size wp-block-paragraph\"><strong>Socio persona jur\u00eddica<\/strong>. IS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si el socio que abandona es una sociedad, tributar\u00e1 por el beneficio obtenido (exceso entre la cantidad recibida y el valor de adquisici\u00f3n).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tributar\u00e1 al 5 % (exenci\u00f3n del 95%) si:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"has-extra-small-font-size\">Su participaci\u00f3n es al menos del 5%.<\/li>\n\n\n\n<li class=\"has-extra-small-font-size\">Dicho % se haya mantenido de forma ininterrumpida al menos 1 a\u00f1o.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Gracias por consultarnos.<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">Compa\u00f1\u00eda Asesora C\u00f3rdoba y Garc\u00eda, S.L.<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Cualquier duda estamos a su disposici\u00f3n en : <a href=\"mailto:info@cordobaygarcia.es\">info@cordobaygarcia.es<\/a><\/code><\/pre>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 ocurre si un socio decide abandonar la empresa? Es posible comprar las acciones de las que dispone dicho socio, pero el resto de socios deber\u00e1n desembolsar la cuant\u00eda que se exige, y esto no siempre es viable. Por ello, los socios recurren a la reducci\u00f3n de capital: la sociedad amortiza las acciones del socio&hellip; <a class=\"more-link\" href=\"https:\/\/cordobaygarcia.com\/en\/reduccion-de-capital-salida-de-un-socio\/\">continue reading <span class=\"screen-reader-text\">Salida de un socio.<\/span><\/a><\/p>","protected":false},"author":2,"featured_media":566,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-559","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-consejos","post_format-post-format-image","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Salida de un socio. - Cordoba y Garc\u00eda Asesores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cordobaygarcia.com\/en\/reduccion-de-capital-salida-de-un-socio\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salida de un socio.\" \/>\n<meta property=\"og:description\" content=\"\u00bfQu\u00e9 ocurre si un socio decide abandonar la empresa? Es posible comprar las acciones de las que dispone dicho socio, pero el resto de socios deber\u00e1n desembolsar la cuant\u00eda que se exige, y esto no siempre es viable. 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