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A taxpayer asks whether a capital reduction in their entities affects the special share exchange regime applied in a prior contribution. The DGT cannot assess commercial matters or Corporate Tax due to lack of timeliness, but explains the IRPF treatment.
Cuestión planteada -Si en el caso de que las entidades P y/o F reduzcan su capital social mediante la entrega de la correspondiente cantidad dineraria a la entidad A, esta operación afectaría a la aplicación del Régimen Fiscal mencionado y Pf1 tendría que efectuar alguna regularización.
En las reducciones de capital, la devolución de aportaciones que no proceda de beneficios no distribuidos minora el valor de adquisición de los valores afectados hasta su anulación. Si el importe supera el valor de adquisición, el exceso tributa como rendimiento del capital mobiliario (forma de la prima de emisión). Los importes que correspondan a beneficios no distribuidos tributan íntegramente como rendimiento del capital mobiliario. En caso de canje de valores, las participaciones recibidas conservan el valor y fecha de adquisición de las aportadas.
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