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V4976-16 ·16 November 2016 ·consulta-vinculante Medium impact
Tax

Issuance premium distribution on non-traded shares may be treated as capital gains under certain capital limits

A Luxembourg company asks how to tax the distribution of an issuance premium from a Spanish S.L. The DGT clarifies that, where shares are not traded, the amount may be considered capital gains under certain capital limits.

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2016-11-16PublishedPublished 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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