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The DGT confirms that retention is required on dividends arising from a capital reduction that generates capital gains.
Cuestión planteada Obligación de practicar retención en el supuesto de un reparto de dividendos posterior a una reducción de capital, cuando ésta hubiera determinado el cómputo como rendimiento del capital mobiliario de la totalidad o parte del importe obtenido o del valor normal de mercado de los bienes o derechos recibidos por parte del socio, de acuerdo con lo dispuesto en el último párrafo del artículo 33.3.a) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
En reducciones de capital con devolución de aportaciones que generen rendimientos del capital mobiliario, los dividendos posteriores minorarán el valor de adquisición de las acciones con el límite de dichos rendimientos previamente computados. Al ser dividendos o participaciones en beneficios del artículo 25.1.a) de la LIRPF, están sujetos a retención según el artículo 75 del Reglamento del Impuesto.
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