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A shareholder has requested clarification on the tax treatment of the repayment of a contribution previously made to a company to provide liquidity. The Directorate General for Taxes (DGT) has ruled that such a repayment has the same nature as the distribution of a share premium.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la devolución que se efectúe al citado socio.
La devolución de aportaciones realizadas sin derecho a su devolución o contraprestación se considera distribución de reservas y debe recibir el tratamiento de la prima de emisión. El importe obtenido minorará el valor de adquisición de las participaciones y el exceso tributará como rendimiento del capital mobiliario. En el caso de valores no admitidos a negociación, el rendimiento se limita a la diferencia positiva entre el valor de los fondos propios del último ejercicio cerrado y el valor de adquisición. Estas operaciones no están sujetas a retención o ingreso a cuenta.
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