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A partner receives an immovable as a return of contributions following a capital reduction in a limited liability company. Tax authorities explain that the fiscal treatment depends on whether the return arises from undistributed profits or from capital.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
El valor normal de mercado del inmueble recibido minora el valor de adquisición de las participaciones hasta su anulación. Si el importe supera dicho valor, el exceso tributa como rendimiento del capital mobiliario. Si la devolución procede de beneficios no distribuidos, la totalidad de lo percibido tributa como rendimiento del capital mobiliario. En valores no admitidos a negociación, el rendimiento tiene como límite la diferencia positiva entre el valor de los fondos propios y el valor de adquisición.
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