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A query was raised regarding whether capital increases through the issuance of free shares or an increase in nominal value generate taxable income. The DGT ruled that no income is generated provided the ownership percentage is not altered.
Cuestión planteada Se consulta la tributación que corresponde a los socios en su Impuesto sobre la Renta de las Personas Físicas en ambos supuestos.
En la entrega de participaciones totalmente liberadas, el valor de adquisición será el coste total repartido entre el número de títulos antiguos y los liberados, manteniendo la fecha de adquisición original. En la elevación del valor nominal con cargo a reservas, la antigüedad y el valor de adquisición de las participaciones no se ven afectados. Si estas operaciones no alteran el porcentaje de participación de los socios, no generan renta en el IRPF.
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