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A sole shareholder inquires whether a company's capital reduction to offset losses has tax implications for their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) rules that no capital gain or loss arises if the operation is not intended to return capital contributions.
Cuestión planteada Tributación en el socio de la reducción de capital para compensar pérdidas y deducibilidad por el socio de las pérdidas compensadas.
La reducción de capital que no tiene por finalidad la devolución de aportaciones no genera ganancia o pérdida patrimonial según el artículo 33.3.a) de la LIRPF. El valor de adquisición de las acciones amortizadas se distribuirá proporcionalmente entre las restantes acciones homogéneas, manteniendo estas la fecha de adquisición original.
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