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A shareholder receives a repayment of contributions through the offsetting of a credit held by the company against them. The DGT explains how to determine whether the amount received constitutes income from movable capital or if it should reduce the acquisition value of the shares.
Cuestión planteada Tratamiento fiscal de dicha operación en el IRPF del citado socio.
El importe de la devolución que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones hasta su anulación. Si existe una diferencia positiva entre los fondos propios proporcionales y el valor de adquisición, la devolución se considera rendimiento del capital mobiliario hasta dicho límite. El exceso sobre ese límite minora el valor de adquisición, y si este se anula, el excedente resultante también tributa como rendimiento del capital mobiliario. Los importes que correspondan a beneficios no distribuidos tributan íntegramente como rendimiento del capital mobiliario.
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