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A query was raised regarding the Personal Income Tax (IRPF) treatment of a capital reduction involving the return of contributions, carried out by heirs to fulfill a legacy of a third-party asset. The Directorate General for Taxes (DGT) explains how the amount received must be taxed depending on whether it originates from contributions or undistributed profits.
Cuestión planteada Tributación en el IRPF de la referida operación.
El importe de la devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones. Si el importe supera el valor de adquisición, el exceso tributa como rendimiento del capital mobiliario (forma prima de emisión) sin retención. En participaciones 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. El importe que corresponda a beneficios no distribuidos tributará íntegramente como rendimiento del capital mobiliario con retención.
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