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A taxpayer has enquired about the tax treatment of a capital reduction in a non-listed company involving the transfer of real estate. The DGT explains that the amount received may either reduce the acquisition value of the shares or be taxed as income from movable capital, depending on its origin.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
El importe de la devolución de aportaciones que no proceda de beneficios no distribuidos minorará el valor de adquisición de las participaciones hasta su anulación; el exceso tributará como rendimiento del capital mobiliario. Si la devolución corresponde a beneficios no distribuidos, tributará íntegramente como rendimiento del capital mobiliario. En sociedades no cotizadas, el importe recibido se considera rendimiento del capital mobiliario con el límite de la diferencia positiva entre el valor de los fondos propios y el valor de adquisición.
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