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A query was raised regarding whether withholding tax should be applied to the repayment of capital contributions to shareholders resident in Ireland. The DGT explains that, under Spanish regulations and the Double Taxation Convention, these amounts may be classified as income from movable capital (dividends) depending on whether they derive from undistributed profits or exceed certain limits.
Cuestión planteada Si procede realizar retención en la devolución de aportaciones a los socios.
El tratamiento depende de si la devolución procede de beneficios no distribuidos o no. Si procede de beneficios no distribuidos, la totalidad tributa como capital mobiliario (dividendos). Si no procede de beneficios no distribuidos, será capital mobiliario el importe que supere el valor de adquisición, con el límite de la diferencia positiva entre el valor de los fondos propios y el valor de adquisición. Si se califica como dividendo, la sociedad española debe practicar retención, la cual no podrá exceder del 15% según el Convenio entre España e Irlanda.
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