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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 dineraria no reintegrable de un socio para fortalecer el patrimonio de la sociedad se considera una aportación de socios y no genera ingresos en el Impuesto sobre Sociedades. Para el socio, esta cantidad integra el valor de adquisición de sus participaciones. Si posteriormente se distribuyen estas cantidades, el tratamiento será equivalente al de la distribución de la prima de emisión, minorando el valor de adquisición y tributando el exceso como rendimiento del capital mobiliario.
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