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A shareholder has requested clarification on the tax treatment of a capital reduction intended to return their contribution. The DGT explains that if the transaction involves the cancellation of all their shares, the rules for shareholder separation will apply rather than those for the return of contributions.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
Si la reducción de capital no amortiza la totalidad de las participaciones, se aplica el artículo 33.3.a) de la LIRPF, donde la devolución de aportaciones puede ser rendimiento de capital mobiliario o minorar el valor de adquisición. Sin embargo, si la reducción conlleva la amortización de la totalidad de las participaciones del socio, se aplica el artículo 37.1.e) de la LIRPF, considerándose ganancia o pérdida patrimonial por separación de socios.
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