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A Spanish company inquired whether the return of contributions from a shareholder resident in Luxembourg (recorded in account 118) could be treated as a share premium. The DGT ruled that, under current regulations, part of such a return may be classified as income from movable capital (a dividend) if it exceeds the positive difference between the equity value and the acquisition value.
Question raised Whether the tax treatment provided for in Article 25 of the Personal Income Tax Law, for the share premium, is applicable to the shareholder resident in Luxembourg for this refund of contributions from account 118.
La distribución de aportaciones de socios debe recibir el tratamiento de la prima de emisión. A partir de 2015, si se trata de valores no admitidos a negociación, el importe obtenido se considera rendimiento del capital mobiliario con el límite de la diferencia positiva entre el valor de los fondos propios (del último ejercicio cerrado) y su valor de adquisición. El exceso sobre dicho límite minorará el valor de adquisición. Si se califica como dividendo, se aplicará el Convenio con Luxemburgo, permitiendo la imposición en España con un tipo máximo del 10% (si es sociedad con al menos 25% de capital) o del 15% (en otros casos).
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