{"id":9036444,"date":"2024-03-27T09:03:56","date_gmt":"2024-03-27T09:03:56","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9036444"},"modified":"2024-03-27T09:05:23","modified_gmt":"2024-03-27T09:05:23","slug":"reduccio-de-capital-amb-devolucio-daportacions-als-socis","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/reduccio-de-capital-amb-devolucio-daportacions-als-socis\/","title":{"rendered":"Reducci\u00f3 de capital amb devoluci\u00f3 d&#8217;aportacions als socis"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9036444\" class=\"elementor elementor-9036444 elementor-9036443\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Per les quantitats percebudes, el soci que abandona l'empresa haur\u00e0 de satisfer un 1% en concepte de ITP en la seva modalitat d'operacions societ\u00e0ries.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Per les quantitats percebudes, el soci que abandona l&#8217;empresa haur\u00e0 de satisfer un 1% en concepte de ITP en la seva modalitat d&#8217;operacions societ\u00e0ries. A m\u00e9s, haur\u00e0 de tributar per l&#8217;IRPF o per l&#8217;Impost de societats, segons si \u00e9s una persona f\u00edsica o una altra societat.<\/span><\/p><p><span style=\"font-weight: 400;\">Si un soci desitja abandonar l&#8217;empresa, una de les opcions \u00e9s que la resta dels socis li comprin les seves participacions. Tanmateix, aix\u00f2 pot no ser viable si exigeix el desemborsament d&#8217;unes quanties de les quals aquests socis no disposen. Per aix\u00f2, \u00e9s habitual rec\u00f3rrer a una reducci\u00f3 de capital: la societat amortitza les participacions del soci que es va i li satisf\u00e0 la quantia en la qual s&#8217;hagin valorat.<\/span><\/p><p><b>Impost sobre Transmissions Patrimonials (ITP)<\/b><\/p><p><b>Subjecci\u00f3 al ITP<\/b><\/p><p><span style=\"font-weight: 400;\">La reducci\u00f3 de capital est\u00e0 subjecta al ITP en la seva modalitat d&#8217;operacions societ\u00e0ries, la qual cosa implica que no est\u00e0 exempta d&#8217;aquest impost. En termes generals, el soci que se separa de la societat ha de liquidar un 1% de l&#8217;import que rebi en concepte de reducci\u00f3 de capital.<\/span><\/p><p><b>Soci persona f\u00edsica (IRPF)<\/b><\/p><p><b>Cas general<\/b><\/p><p><span style=\"font-weight: 400;\">Quan un soci persona f\u00edsica rep quantitats derivades de la reducci\u00f3 de capital, ha de tributar en el seu Impost sobre la Renda de les Persones F\u00edsiques (IRPF). En aquest sentit:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La part de devoluci\u00f3 corresponent als beneficis generats des de l&#8217;adquisici\u00f3 de la participaci\u00f3 es considera rendiment del capital mobiliari i s&#8217;integra en la base de l&#8217;estalvi de l&#8217;IRPF.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;exc\u00e9s de devoluci\u00f3 sobre aquests beneficis minora el valor d&#8217;adquisici\u00f3 de les participacions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qualsevol exc\u00e9s addicional torna a tributar com a rendiment del capital mobiliari.<\/span><\/li><\/ul><p><b>Separaci\u00f3 de socis<\/b><\/p><p><span style=\"font-weight: 400;\">En el cas que la reducci\u00f3 de capital impliqui la separaci\u00f3 total del soci, els guanys obtinguts es consideren guanys patrimonials imputables en la base de l&#8217;estalvi de l&#8217;IRPF.<\/span><\/p><p><b>Soci persona jur\u00eddica (IS)<\/b><\/p><p><b>Exempci\u00f3 del 95%<\/b><\/p><p><span style=\"font-weight: 400;\">Quan el soci que abandona l&#8217;empresa \u00e9s una societat, ha de tributar en l&#8217;Impost de societats (IS) pel benefici obtingut. No obstant aix\u00f2, s&#8217;aplica una exempci\u00f3 del 95% si es compleixen uns certs requisits:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El soci ha de posseir almenys el 5% de participaci\u00f3 en l&#8217;empresa abans de la reducci\u00f3 de capital.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aquesta participaci\u00f3 ha d&#8217;haver estat mantinguda de manera ininterrompuda durant almenys un any.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">En resum, les operacions societ\u00e0ries tenen importants implicacions fiscals que els socis han de tenir en compte, tant en l&#8217;\u00e0mbit de l&#8217;IRPF com del IS. \u00c9s fonamental comptar amb assessorament especialitzat per a gestionar adequadament aquests aspectes tributaris.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">Assessoria Fiscal<\/span><\/a><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Per les quantitats percebudes, el soci que abandona l&#8217;empresa haur\u00e0 de satisfer un 1% en concepte de ITP en la <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9036451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9036444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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