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A query was raised regarding the Personal Income Tax (IRPF) treatment for a shareholder receiving a share premium distribution when current equity is lower than the equity at the time of acquisition. The Directorate General for Taxes (DGT) clarifies the tax treatment for unlisted securities and the valuation of shares acquired through inheritance.
Cuestión planteada 1º) Cuáles serían las implicaciones y la tributación en el Impuesto sobre la Renta de las Personas Físicas, para el socio persona física, en el caso de la distribución de la prima de emisión contabilizada en la sociedad, sabiendo que los fondos propios de la sociedad en el momento de la distribución de la prima serán inferiores a los fondos propios de la sociedad cuando la consultante adquirió las participaciones sociales.
Para valores no admitidos a negociación, si la diferencia entre el valor de los fondos propios del último ejercicio y el valor de adquisición es positiva, el importe obtenido se considera rendimiento del capital mobiliario con ese límite. El exceso sobre dicho límite minorará el valor de adquisición. En el caso de participaciones adquiridas por herencia, el valor de adquisición será el resultante de aplicar las normas del Impuesto sobre Sucesiones y Donaciones.
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