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A shareholder has requested clarification on the tax treatment of a capital reduction involving the receipt of real estate instead of cash. The DGT explains that the return of contributions may either reduce the acquisition value of the shares or be taxed as income from movable capital, depending on its origin.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
Si la devolución de aportaciones no procede de beneficios no distribuidos, el valor de mercado de los bienes recibidos minorará el valor de adquisición de las participaciones hasta su anulación. El exceso sobre dicho valor tributará como rendimiento del capital mobiliario. Si la devolución corresponde a beneficios no distribuidos, la totalidad tributará como rendimiento del capital mobiliario. En valores no admitidos a negociación, el rendimiento del capital mobiliario tiene como límite la diferencia positiva entre el valor de los fondos propios y el valor de adquisición.
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