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A sole shareholder of a limited company received €9 million following a capital reduction, consisting partly of the return of contributions and partly of undistributed profits. The DGT clarifies how each of these concepts must be taxed for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas de la consultante.
La devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones, pudiendo tributar como rendimiento del capital mobiliario si supera ciertos límites. Por el contrario, la parte de la reducción de capital que corresponda a beneficios no distribuidos tributará íntegramente como rendimiento del capital mobiliario, estando sujeta a retención e ingreso a cuenta.
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