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A company sought guidance on determining the income from movable capital and the applicable withholding tax in a capital reduction involving the return of contributions. The DGT explains that the tax treatment depends on whether the amount originates from undistributed profits or the return of capital contributions.
Cuestión planteada Se consulta qué importe debe ser objeto de retención y cual es el rendimiento de capital mobiliario obtenido por el socio.
La devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de las participaciones. Si existe una diferencia positiva entre los fondos propios proporcionales y el valor de adquisición, el importe recibido se considera rendimiento de capital mobiliario hasta ese límite, sin retención. El exceso sobre dicho límite minora el valor de adquisición o, si este se anula, tributa como rendimiento de capital mobiliario sin retención. Por el contrario, la parte que corresponda a beneficios no distribuidos tributará íntegramente como rendimiento de capital mobiliario y estará sujeta a retención.
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