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The taxpayer inquires about the tax treatment of dividends distributed from share premiums. The DGT rules that the amount received reduces the acquisition cost of the shares, and only the excess is taxed as income from movable capital.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante.
La distribución de la prima de emisión minorará, hasta su anulación, el valor de adquisición de las acciones o participaciones, tributando el exceso como rendimiento del capital mobiliario. En valores no admitidos a negociación, el importe obtenido se considera rendimiento con el límite de la diferencia positiva entre el valor de los fondos propios y el valor de adquisición. En ambos casos, no existe obligación de practicar retención o ingreso a cuenta.
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