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A query was raised regarding whether a capital reduction intended to forgive non-enforceable passive dividends is subject to tax on corporate operations or the gradual modality of the Stamp Duty (AJD). The DGT ruled that the transaction does not trigger tax under either modality and that such dividends do not form part of the tax base in the event of dissolution.
Cuestión planteada RITPAJD RD 828/1995 art. 75-4. TRLITPAJD RDLeg 1/1993 arts. 1, 19-1, 25-4, 31-2
Existe una incompatibilidad entre la modalidad de operaciones societarias y la cuota gradual de AJD. En la reducción de capital por condonación de dividendos pasivos, la base imponible es cero al no haber devolución de aportaciones, por lo que no motiva liquidación por operaciones societarias ni por la modalidad gradual de AJD. Asimismo, en caso de disolución y liquidación, el importe de los dividendos pasivos condonados que no eran exigibles no forma parte de la base imponible de las operaciones societarias.
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