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Societies that acquired shares through a share swap seek clarification on the tax treatment of a capital reduction involving the return of contributions. The DGT explains how to determine the acquisition value and when the excess of the return is treated as capital gains.
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 existe una diferencia positiva entre los fondos propios proporcionales y el valor de adquisición, la devolución se considera rendimiento del capital mobiliario hasta dicho límite. El exceso sobre ese límite o la parte de la devolución que proceda de beneficios no distribuidos tributará íntegramente como rendimiento del capital mobiliario. En el caso de participaciones obtenidas por canje de valores, se mantiene el valor y la fecha de adquisición de los valores entregados.
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