{"id":44358,"date":"2023-03-09T09:21:24","date_gmt":"2023-03-09T08:21:24","guid":{"rendered":"https:\/\/www.escura.com\/?p=44358"},"modified":"2023-03-10T09:08:03","modified_gmt":"2023-03-10T08:08:03","slug":"consecuencias-de-aumentos-de-capital-no-inscritos-en-la-reduccion-de-empresa-familiar","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/consecuencias-de-aumentos-de-capital-no-inscritos-en-la-reduccion-de-empresa-familiar\/","title":{"rendered":"Consecuencias de aumentos de capital no inscritos en la reducci\u00f3n de empresa familiar"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Consecuencias de aumentos de capital no inscritos en la reducci\u00f3n de empresa familiar\" title=\"Circular escura\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1.png\" class=\"img-responsive wp-image-34761\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/03\/28-23-NO-RESULTA-APLICABLE-LA-REDUCCION-DE-EMPRESA-FAMILIAR-SOBRE-LAS-PARTICIPACIONES-SOCIALES-DERIVADAS-DE-UN-AUMENTO-DE-CAPITAL-NO-INSCRITO-EN-EL-REGISTRO-MERCANTIL-1.pdf\">Consulte pdf<\/a><\/p>\n<h1>No resulta aplicable la reducci\u00f3n de empresa familiar sobre las participaciones sociales derivadas de un aumento de capital no inscrito en el registro mercantil<\/h1>\n<p>Constituye el objeto de la Sentencia del Tribunal Superior de Justicia de Madrid de fecha 22 de marzo de 2022 si una ampliaci\u00f3n de capital surte efectos frente a la Administraci\u00f3n Tributaria a los efectos del Impuesto sobre Sucesiones desde su elevaci\u00f3n a escritura p\u00fablica o desde su inscripci\u00f3n y publicaci\u00f3n.<\/p>\n<p>En este caso el contribuyente aplic\u00f3 la reducci\u00f3n de empresa familiar sobre las participaciones suscritas en un aumento de capital, entendiendo que la mera escritura p\u00fablica surte efectos en el Impuesto sobre Sucesiones. La inspecci\u00f3n tributaria en cambio, consider\u00f3 que la ampliaci\u00f3n no pod\u00eda tenerse producida frente a la Hacienda P\u00fablica hasta su inscripci\u00f3n y publicaci\u00f3n oficial, por lo que deb\u00eda minorarse el valor de las participaciones en el importe del aumento. Conforme a este criterio fue practicada la correspondiente liquidaci\u00f3n.<\/p>\n<p>Seg\u00fan el Tribunal Superior de Justicia de Madrid, hasta que no se ha inscrito la ampliaci\u00f3n de capital y ha tenido lugar la correspondiente publicaci\u00f3n en el BORME, el negocio no es oponible frente a terceros de buena fe, por lo que, ostentando la Hacienda P\u00fablica la condici\u00f3n de tercero en el momento de devengo del impuesto, y no teniendo por qu\u00e9 conocer los acuerdos sociales de ampliaci\u00f3n, resuelve el Tribunal que el contribuyente no puede aplicar el citado incentivo fiscal sobre las participaciones provenientes de la ampliaci\u00f3n de capital.<\/p>\n<p><a href=\"https:\/\/www.poderjudicial.es\/search\/AN\/openDocument\/770d44152db2dfb0\/20220510\">Para m\u00e1s informaci\u00f3n consulte el siguiente enlace: consulte<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: 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