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A shareholder has requested clarification on how to tax the sale of their shares to the company itself when these are redeemed through a capital reduction. The DGT indicates that, as this constitutes a phase of the capital reduction, the rules for the return of contributions apply rather than those for capital gains.
Cuestión planteada Tributación de la operación en el IRPF de la consultante.
La operación se considera una fase inherente a la reducción de capital con devolución de aportaciones, aplicándose el artículo 33.3.a) de la LIRPF. El importe de la devolución que no proceda de beneficios no distribuidos minora el valor de adquisición hasta su anulación; si hay exceso, tributa como rendimiento del capital mobiliario. Si el importe corresponde a beneficios no distribuidos, tributa íntegramente como rendimiento del capital mobiliario y está sujeto a retención.
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