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A query was made regarding the tax treatment of a programme offering bonus shares, cash dividends, or the sale of allocation rights. The DGT clarifies that bonus shares do not constitute income, whereas the sale of allocation rights results in a capital gain, and dividends are classified as income from movable capital.
Cuestión planteada Tratamiento fiscal de las anteriores operaciones en el Impuesto sobre la Renta de las Personas Físicas del accionista.
La entrega de acciones totalmente liberadas no conlleva la obtención de renta para el accionista. Para futuras transmisiones, el valor de adquisición será el coste total repartido entre el número de títulos antiguos y los liberados, manteniendo la antigüedad de las acciones originales. La transmisión de derechos de asignación gratuita en el mercado se considera ganancia patrimonial. Los dividendos percibidos por renuncia a los derechos se califican como rendimientos del capital mobiliario.
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