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A query was raised regarding whether the forgiveness of loans from a trust to a company increases the acquisition value of shares, and whether subsequent capital reductions decrease it. The DGT indicates that non-reciprocal contributions by partners are considered equity and may form part of the acquisition value; however, it cannot assess the specific case due to a lack of information regarding the nature of the loans and the trust structure.
Cuestión planteada Se consulta si a efectos del Impuesto sobre la Renta de las Personas Físicas correspondiente a los consultantes, la condonación de los préstamos referidos debe considerarse como mayor valor de adquisición de las participaciones en la sociedad prestataria, y si posteriores reducciones de capital con devolución de aportaciones correspondientes a las reservas capitalizadas procedentes de la condonación, disminuirían el valor de adquisición de dichas participaciones hasta su anulación.
Las aportaciones realizadas por los socios a la sociedad sin contraprestación, destinadas o no a compensar pérdidas, deben considerarse como fondos propios y pueden integrar el valor de adquisición de las participaciones. En las reducciones de capital con devolución de aportaciones, el importe percibido minorará el valor de adquisición de las participaciones hasta su anulación. No obstante, para el caso concreto, la DGT no puede concluir la aplicación de este criterio al desconocer la naturaleza de los préstamos y la titularidad de los elementos del trust.
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