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A query was raised regarding whether a distribution of reserves prior to a capital reduction involving the return of contributions should affect the calculation of equity. The Directorate General for Taxes (DGT) ruled that such distributed profits must reduce equity to determine the portion of the return that is taxed as income from movable capital.
Cuestión planteada Se consulta cómo afectaría a la tributación de la reducción de capital en el IRPF del socio un reparto realizado con anterioridad a la reducción, de reservas incluidas en el balance utilizado para el cálculo de los fondos propios tenidos en cuenta a efectos de la tributación de la reducción de capital, por un importe equivalente al aumento de los fondos propios experimentado por la sociedad desde la adquisición por el socio de las participaciones sociales a amortizar hasta la reducción de capital.
Para calcular los fondos propios y determinar la parte de la devolución de aportaciones que no procede de beneficios no distribuidos, se debe minorar el valor de los fondos propios por el importe de los beneficios repartidos con anterioridad a la reducción de capital que procedan de reservas incluidas en dichos fondos. También se deben minorar las reservas legalmente indisponibles generadas con posterioridad a la adquisición de las participaciones.
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