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A taxpayer has enquired about the tax treatment of amounts received during a capital reduction involving the return of contributions in an unlisted company. The DGT clarifies that the treatment depends on whether the return originates 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 la reducción de capital.
Si la devolución no procede de beneficios no distribuidos, el importe minora el valor de adquisición de las participaciones. En sociedades no cotizadas, si existe diferencia positiva entre los fondos propios proporcionales y el valor de adquisición, el importe recibido se considera rendimiento del capital mobiliario hasta ese límite. El exceso sobre dicho límite minora el valor de adquisición o, si este se anula, tributa también 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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