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A shareholder in a limited company is to receive real estate as a repayment of contributions following a capital reduction. A query has been raised regarding the taxation treatment when the difference between the value of equity and the acquisition value is negative.
Cuestión planteada Tributación de la operación en el IRPF del socio, teniendo en cuenta que la diferencia entre el valor de adquisición de las participaciones sociales amortizadas y el valor de los fondos propios de las participaciones correspondiente al último ejercicio cerrado con anterioridad a la fecha de la reducción de capital es negativa.
El importe de la devolución que no proceda de beneficios no distribuidos minorará el valor de adquisición de las participaciones hasta su anulación. Si la diferencia entre los fondos propios y el valor de adquisición es negativa, el valor de mercado de los bienes recibidos minorará íntegramente el valor de adquisición de las participaciones amortizadas. El exceso resultante tributará como rendimiento de capital mobiliario no sometido a retención o ingreso a cuenta. Si queda valor de adquisición sin anular, este se incorporará al de las participaciones no amortizadas.
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