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A shareholder enquires about the tax treatment of a cash contribution to a company to improve its financial position without increasing share capital. The DGT responds that such a contribution does not generate income for the company and increases the acquisition value of shares for the shareholder.
Cuestión planteada Cuál sería el tratamiento en el Impuesto sobre Sociedades y en el Impuesto sobre la Renta de las Personas Físicas.
La aportación no reintegrable de un socio para fortalecer el patrimonio de la sociedad no constituye un ingreso computable en la cuenta de resultados ni genera renta en el Impuesto sobre Sociedades. Para el socio, dicha cantidad integra el valor de adquisición de sus participaciones. Si posteriormente se distribuyen estas aportaciones, el tratamiento será análogo al de la prima de emisión: el importe obtenido minorará el valor de adquisición de las participaciones y el exceso tributará como rendimiento del capital mobiliario.
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