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A shareholder inquired whether the acquisition value of their shares had been modified following a capital reduction involving a return of contributions that was taxed entirely as income from movable capital. The DGT ruled that, provided no subsequent dividends have been received, the acquisition value remains unchanged for the purpose of calculating future capital gains upon disposal.
Cuestión planteada Valor de adquisición de las participaciones sociales a efectos del cálculo de la ganancia o pérdida patrimonial en el IRPF.
Si la reducción de capital con devolución de aportaciones tributó como rendimiento del capital mobiliario por existir una diferencia positiva entre los fondos propios y el valor de adquisición, el valor de adquisición de las participaciones no se minora. Este valor se mantendrá para calcular la ganancia o pérdida patrimonial en una futura transmisión, siempre que con posterioridad a la reducción no se hayan obtenido dividendos o participaciones en beneficios de la misma entidad sobre esas participaciones.
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