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A company has requested clarification on whether it must apply withholding tax when carrying out a capital reduction involving a return of contributions. The Directorate General for Taxes (DGT) has ruled that a withholding obligation only arises if the return is derived from undistributed profits.
Cuestión planteada Obligación de practicar retención por parte de la sociedad con motivo de dicha devolución.
La devolución de aportaciones que no proceda de beneficios no distribuidos no está sujeta a retención o ingreso a cuenta, incluso si el exceso sobre el valor de adquisición o la diferencia de fondos propios tributa como rendimiento del capital mobiliario. En cambio, el importe que corresponda a beneficios no distribuidos tributará íntegramente como rendimiento del capital mobiliario y sí estará sujeto a retención e ingreso a cuenta mediante el modelo 123.
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