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The consultant asks about the tax treatment of a capital reduction in a limited company where capital is returned by delivering real estate. The DGT explains that the market value of the property may reduce the acquisition value of shares or be treated as capital gains depending on its origin.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
El valor normal de mercado del inmueble que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones hasta su anulación. Si el importe supera dicho valor, el exceso tributa como rendimiento del capital mobiliario, con límites específicos si los valores no cotizan en mercados regulados. Por otro lado, la parte de la devolución que corresponda a beneficios no distribuidos tributará íntegramente como rendimiento del capital mobiliario.
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