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The DGT determines that these operations constitute a single unit amounting to a distribution of reserves.
Cuestión planteada Tributación de las cantidades percibidas por los accionistas personas físicas sujetos al IRPF como consecuencia de la operación anterior.
La emisión de acciones liberadas y la reducción de capital simultánea se consideran una única operación de distribución de reservas por prima de emisión. El importe obtenido minorará el valor de adquisición de las participaciones y el exceso tributará como rendimiento del capital mobiliario. Si la distribución es en especie, el importe de las acciones recibidas será su valor de mercado. Esta operación no goza de la exención de dividendos del artículo 7.y) de la LIRPF.
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