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The taxpayer inquires about the tax treatment of amounts received following a capital reduction with a return of contributions in a limited company. The DGT explains that the treatment depends on whether the amounts derive from undistributed profits or from capital contributions.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante con motivo de dicha reducción de capital.
Si la devolución de aportaciones no procede de beneficios no distribuidos, el importe recibido 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, el importe recibido se considera rendimiento del capital mobiliario hasta dicho límite. El exceso sobre ese límite minora el valor de adquisición o, si este se anula, tributa también como rendimiento del capital mobiliario. Si la devolución procede de beneficios no distribuidos, la totalidad tributa como rendimiento del capital mobiliario.
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