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A shareholder holding 50% of a company wishes to exit via a capital reduction involving the allocation of real estate assets. The DGT analyses the tax treatment regarding Personal Income Tax (IRPF) and Transfer Tax (ITP).
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En el IRPF, la devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones; si el valor de mercado de los bienes supera dicho valor, el exceso tributa como rendimiento del capital mobiliario. Si la devolución procede de beneficios no distribuidos, tributa íntegramente como rendimiento del capital mobiliario. En el ITP, la reducción de capital es un hecho imponible de operaciones societarias, siendo el socio el sujeto pasivo que tributa al 1% sobre el valor real de los bienes recibidos.
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