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A consultation has been made regarding the Personal Income Tax (IRPF) treatment of amounts received by shareholders during a capital reduction involving the return of contributions. The Directorate General for Taxes (DGT) explains that the amount returned may either reduce the acquisition value or be taxed as income from movable capital, depending on whether it originates from undistributed profits or exceeds certain limits.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los socios con motivo de la reducción de capital.
La devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones hasta su anulación. Si el importe supera el valor de adquisición, el exceso tributa como rendimiento del capital mobiliario. En acciones no admitidas a negociación, se considera rendimiento del capital mobiliario hasta el límite de la diferencia positiva entre los fondos propios proporcionales y el valor de adquisición. Las cantidades que correspondan a beneficios no distribuidos tributan íntegramente como rendimiento del capital mobiliario.
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