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A query was raised regarding how distributed profits and legal reserve allocations prior to the process affect the calculation of equity for a capital reduction. The DGT ruled that both concepts must reduce equity to prevent double taxation.
Cuestión planteada Se consulta cómo afectaría a la tributación de la reducción de capital en el IRPF de los socios un reparto de beneficios por 68.705,05 euros y una asignación de beneficios a la reserva legal por 23.528,70 euros, que se producen con anterioridad a la reducción de capital y que corresponden a beneficios incluidos en el balance utilizado para el cálculo de los fondos propios tenidos en cuenta a efectos de la tributación de la reducción de capital.
Para determinar la parte de la devolución de aportaciones que no procede de beneficios no distribuidos, los fondos propios deben minorarse por el importe de los beneficios repartidos con anterioridad a la reducción de capital procedentes de reservas incluidas en dichos fondos. Asimismo, se debe minorar por el importe de las reservas legalmente indisponibles incluidas en los fondos propios que se hubieran generado con posterioridad a la adquisición de las participaciones. La finalidad de esta minoración es evitar una doble imposición.
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