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A query was made regarding the tax treatment of amounts received by shareholders following a capital reduction involving the return of contributions in an unlisted limited company. The DGT explains that the treatment depends on whether the return originates from undistributed profits or from capital contributions.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los socios con motivo de dicha reducción de capital.
Si la devolución de aportaciones no procede de beneficios no distribuidos, el importe minora el valor de adquisición de las participaciones hasta su anulación. El exceso puede tributar como rendimiento del capital mobiliario (similar a la prima de emisión) hasta el límite de la diferencia positiva entre los fondos propios proporcionales y el valor de adquisición. Si la devolución procede de beneficios no distribuidos, la totalidad de las cantidades tributa como rendimiento del capital mobiliario. Los rendimientos por devolución de aportaciones no sujetos a retención son los que no proceden de beneficios no distribuidos.
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