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A shareholder made contributions to offset company losses and now wishes to recover those funds. The DGT indicates that the tax treatment will depend on whether the distribution is made from reserves, capital reduction, or share premiums.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la devolución que se efectúe al citado socio.
Si el reparto se realiza con cargo a reservas disponibles, las cantidades se consideran rendimientos del capital mobiliario integrados en la base imponible del ahorro. Si se produce una reducción de capital o distribución de una prima de emisión, el tratamiento fiscal será el previsto en los artículos 33.3.a) o 25.1.e) de la LIRPF, respectivamente.
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