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A company asks whether it must withhold IRPF, IS or IRNR when reducing capital to return contributions to shareholders. The DGT states that, as this does not involve undistributed profits, no retention is required under any of the three taxes.
Cuestión planteada ¿Existe obligación de practicar retención a cuenta del Impuesto sobre la Renta de las Personas Físicas, del Impuesto sobre la Renta de No Residentes y del Impuesto sobre Sociedades en los reembolsos dinerarios derivados de la reducción de capital por amortización de participaciones?
En el Impuesto sobre Sociedades, no procede la retención por reembolsos de reducción de capital al no ser rentas del artículo 60 del RIS. Para el IRPF, no hay obligación de retención si la devolución de aportaciones no procede de beneficios no distribuidos, aunque sí existe el deber de presentar la declaración informativa del artículo 69.5 del RIRPF. En el IRNR, tampoco se debe retener salvo que la renta proceda de beneficios no distribuidos.
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