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The DGT clarifies the Personal Income Tax (IRPF) treatment of amounts received by shareholders after a capital reduction. It explains how to distinguish between the return of contributions and undistributed profits, and how voluntary contributions affect the acquisition value.
Cuestión planteada 1.) Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los socios con motivo de la reducción de capital.
La devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones. Si el importe supera dicho valor, el exceso tributa como rendimiento del capital mobiliario (similar a la prima de emisión). Las cantidades que correspondan a beneficios no distribuidos tributan íntegramente como rendimiento del capital mobiliario. Las aportaciones voluntarias de socios sin contraprestación integran el valor de adquisición de las participaciones.
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