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A taxpayer requests clarification on the tax treatment of shareholder contributions to account 118 of the General Accounting Plan (PGC) and their subsequent repayment. The DGT determines that these contributions do not constitute income for the company and that their repayment is treated as the distribution of a share premium.
Question raised 1) What would be the treatment for Corporate Income Tax purposes regarding both the future contribution and the disposal planned for 2014.
Las aportaciones de socios sin contraprestación ni derecho a devolución se consideran fondos propios y no generan ingresos en la base imponible del Impuesto sobre Sociedades. Su posterior distribución a los socios tiene el mismo tratamiento que la distribución de una prima de emisión, minorando el valor de adquisición de las participaciones y tributando el exceso como rendimiento del capital mobiliario. En cuanto al ITPAJD, si la operación se califica como préstamo, está sujeta pero exenta; si es una aportación que no aumenta el capital, está sujeta por operaciones societarias pero también exenta.
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