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A query was raised regarding the taxation of capital reductions for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) clarifies that the return of contributions not derived from undistributed profits will reduce the acquisition value, but any excess will be taxed as income from movable capital.
Cuestión planteada Tributación de la reducción de capital en el IRPF.
La devolución de aportaciones que no proceda de beneficios no distribuidos minorará el valor de adquisición de las participaciones hasta su anulación. Si el importe supera dicho valor, el exceso tributa como rendimiento del capital mobiliario (similar a la prima de emisión). En valores no admitidos a negociación, el rendimiento tiene como límite la diferencia positiva entre el valor de los fondos propios y el valor de adquisición. Si la devolución procede de beneficios no distribuidos, la totalidad tributa como rendimiento del capital mobiliario.
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