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A shareholder has enquired about the taxation of the company's acquisition of their shares for cancellation through a capital reduction. The DGT clarifies that the nature of the income depends on whether the repayment stems from contributions or undistributed profits, and how the rules for patrimonial companies apply.
Cuestión planteada Tributación de la operación para el consultante.
Si la reducción de capital tiene por finalidad la devolución de aportaciones, el importe que no proceda de beneficios no distribuidos minora el valor de adquisición o tributa como rendimiento de capital mobiliario con límites específicos. El importe correspondiente a beneficios no distribuidos tributa como rendimiento de capital mobiliario. No obstante, si los beneficios provienen de ejercicios en que la sociedad aplicó el régimen de sociedades patrimoniales, dichos beneficios no se integrarán en la renta del IRPF del perceptor.
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