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A query was raised regarding the tax treatment of a capital reduction in a non-listed company involving the return of contributions to shareholders. The DGT explains how to distinguish between the portion that reduces the acquisition value and the portion taxed as income from movable capital.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas de los socios.
La devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones hasta su anulación. Si el importe devuelto supera dicho valor, o si existe una diferencia positiva entre los fondos propios proporcionales y el valor de adquisición, el exceso se considera rendimiento del capital mobiliario. Por su parte, la parte de la devolución que corresponda a beneficios no distribuidos tributará íntegramente como rendimiento del capital mobiliario. Los rendimientos se imputan al período impositivo en que sean exigibles.
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