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A query was raised regarding the tax treatment of a capital reduction where the repayment of contributions is made by transferring a property to a shareholder. The DGT explains that the value of the property may either reduce the acquisition value of the shares or be taxed as income from movable capital, depending on its origin.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del socio.
El valor normal de mercado del inmueble que no proceda de beneficios no distribuidos minorará el valor de adquisición de las participaciones hasta su anulación. Si el importe supera dicho valor, el exceso tributa como rendimiento del capital mobiliario. Si la devolución corresponde a beneficios no distribuidos, la totalidad tributa como rendimiento del capital mobiliario. En valores no admitidos a negociación, el rendimiento tiene como límite la diferencia positiva entre el valor de los fondos propios y el valor de adquisición.
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