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The inquirer asks about the tax treatment of amounts received following a capital reduction with a repayment of contributions in an unlisted company. The DGT explains that the treatment depends on whether the amounts derive from undistributed profits or from capital contributions.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante con motivo de dicha reducción de capital.
Si la devolución no procede de beneficios no distribuidos, el importe minora el valor de adquisición de las participaciones hasta su anulación. En acciones no cotizadas, si existe una diferencia positiva entre los fondos propios proporcionales y el valor de adquisición, la devolución se considera rendimiento del capital mobiliario hasta dicho límite. El exceso sobre ese límite minora el valor de adquisición o, si este se anula, tributa como rendimiento del capital mobiliario. Si la devolución procede de beneficios no distribuidos, la totalidad tributa como rendimiento del capital mobiliario.
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