Skip to content
V1613-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

No income tax arises from capital increases funded by reserves if the ownership percentage remains unchanged

A query was raised regarding whether capital increases through the issuance of free shares or an increase in nominal value generate taxable income. The DGT ruled that no income is generated provided the ownership percentage is not altered.

In 6 key points

Lifecycle

2016-04-14PublishedPublished 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