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A query was raised regarding whether the distribution of dividends following a capital reduction involving a return of contributions may reduce the acquisition value of the shares. The Directorate General for Taxes (DGT) confirms this is possible, subject to certain limits.
Cuestión planteada Posible aplicación a dicho reparto de 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 de sociedades no cotizadas, si el importe recibido se computó como rendimiento de capital mobiliario, los dividendos posteriores minorarán el valor de adquisición de las acciones que permanezcan en el patrimonio. Esta minoración tiene como límite el rendimiento de capital mobiliario que se computó previamente por dichas acciones o participaciones.
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