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A shareholder inquired whether selling their shares to the company for cancellation purposes constituted a capital gain or loss. The DGT has determined that, as this is a capital reduction involving the return of contributions, it is taxed according to the rules governing such operations.
Cuestión planteada Si la operación de compra-venta de las participaciones sociales tributaría en el socio persona física como ganancia o pérdida patrimonial y si a las ganancias patrimoniales obtenidas por las participaciones adquiridas con anterioridad a 31 de diciembre de 1994 se les aplicarían los coeficientes de reducción establecidos en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La adquisición de acciones o participaciones propias por la sociedad supone para el socio variaciones patrimoniales que, en general, son ganancias o pérdidas patrimoniales. Sin embargo, si la operación es una fase de una reducción de capital con devolución de aportaciones, las cantidades percibidas tributan como rendimientos de capital mobiliario según el artículo 33.3.a) de la LIRPF. En este supuesto, no se aplican los coeficientes reductores de la disposición transitoria novena por no tratarse de ganancias patrimoniales.
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