Skip to content
V0089-18 ·18 January 2018 ·consulta-vinculante Medium impact
Tax

Excess of share premium distribution over acquisition cost is taxed as income from movable capital

The taxpayer inquires about the tax treatment of dividends distributed from share premiums. The DGT rules that the amount received reduces the acquisition cost of the shares, and only the excess is taxed as income from movable capital.

In 6 key points

Lifecycle

2018-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact