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V1234-16 ·29 March 2016 ·consulta-vinculante Medium impact
Tax

Dividends in kind are valued at their market value and fully paid-up bonus shares are not taxable

The taxpayer inquires about the tax treatment of dividends received in shares. The DGT clarifies that dividends in kind are valued at their market value and that the issuance of fully paid-up bonus shares through a capital increase funded by reserves does not constitute income.

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Lifecycle

2016-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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