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A query was raised regarding whether shareholders must declare amounts received from a capital reduction involving the return of contributions in their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) explains that the tax treatment depends on whether the reduction stems from undistributed profits.
Cuestión planteada Si los socios tendrían que declarar en el Impuesto sobre la Renta de las Personas Físicas las cantidades percibidas con motivo de dicha reducción de capital.
Si la devolución no procede de beneficios no distribuidos, el importe minora el valor de adquisición de las acciones hasta su anulación; si hay exceso, tributa como rendimiento del capital mobiliario. Si la reducción procede de beneficios no distribuidos, la totalidad de las cantidades percibidas tributa como rendimiento del capital mobiliario. En valores no admitidos a negociación, existe un límite para el rendimiento basado en la diferencia entre el valor de los fondos propios y el valor de adquisición.
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