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A shareholder inquires about the tax implications of a capital reduction to zero followed by an immediate capital increase in which they subscribe to new shares. The DGT rules that no income is generated if there is no return of contributions and explains how to calculate the new acquisition value.
Cuestión planteada Efectos de dicha operación en el IRPF del consultante.
La reducción de capital no genera renta en el IRPF si no tiene como finalidad la devolución de aportaciones. En operaciones de reducción a cero con ampliación simultánea sin devolución de fondos, el valor de adquisición y la fecha de las acciones amortizadas se incorporan al valor de adquisición de las nuevas acciones. Para futuras transmisiones, se deberá distinguir la parte del precio de adquisición y antigüedad de las nuevas acciones de la parte correspondiente a las acciones amortizadas.
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