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The tax treatment in personal income tax of partial distribution of an issuance premium in a limited company is consulted. The DGT responds that the amount received reduces the acquisition value of shares and only the excess is subject to capital gains tax.
Cuestión planteada Tratamiento fiscal en el IRPF de los socios de la distribución de la prima de emisión.
El importe obtenido por 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 el caso de valores no admitidos a negociación, el importe se considera rendimiento con el límite de la diferencia positiva entre el valor de los fondos propios del último ejercicio cerrado y el valor de adquisición. En ambos supuestos, no existe obligación de practicar retención o ingreso a cuenta.
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