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V3010-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

The distribution of the premium for assumption is taxed as income from movable capital in Personal Income Tax

The taxation of the distribution of a premium for assumption to shareholders through the delivery of cash and debt compensation is consulted. The DGT responds that the amount received shall reduce the acquisition value of the shares and the excess shall be taxed as income from movable capital.

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2015-10-08PublishedPublished 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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