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A taxpayer queried the taxation of undistributed profits within a capital reduction involving the return of contributions, and whether the timing of the share acquisition is relevant. The DGT ruled that the portion of the reduction derived from undistributed profits is fully taxed as income from movable capital and is subject to withholding tax.
Cuestión planteada 1º) Qué se consideran beneficios no distribuidos para el consultante a efectos del cálculo de la renta obtenida en la operación, y si en su cálculo se tiene en cuenta el momento en que se adquirieron las acciones.
Los beneficios no distribuidos son la parte de los fondos propios afectados por la reducción que corresponden a beneficios obtenidos por la sociedad y no a aportaciones. Estos importes tributan íntegramente como rendimientos del capital mobiliario según el artículo 25.1.a) de la LIRPF, independientemente del momento de adquisición de las acciones. La parte de la reducción que no proceda de beneficios no distribuidos minorará el valor de adquisición de las participaciones o, en ciertos casos de valores no cotizados, podrá computar como rendimiento del capital mobiliario con el límite de la diferencia positiva entre el valor de los fondos propios y el valor de adquisición.
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