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A taxpayer queried the tax treatment of dividends and a capital reduction involving a return of contributions. The DGT ruled that dividends constitute income from movable capital and that any return of contributions derived from undistributed profits is taxed entirely as such.
Cuestión planteada Tratamiento fiscal de dichos acuerdos en el Impuesto sobre la Renta de las Personas Físicas del socio.
Los dividendos se califican como rendimientos del capital mobiliario integrados en la base imponible del ahorro. En las reducciones de capital con devolución de aportaciones, si estas proceden de beneficios no distribuidos, la totalidad de las cantidades percibidas tributan como rendimientos del capital mobiliario. Si la devolución no procede de beneficios no distribuidos, el importe minora el valor de adquisición hasta su anulación, tributando el exceso como rendimiento del capital mobiliario.
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