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The query examines the taxation of profit distributions made after the distribution of an issue premium. The DGT clarifies that such dividends may reduce the acquisition value of the shares, subject to the limit of the previously calculated income from movable capital.
Cuestión planteada Tributación de un posterior reparto de reservas a la consultante.
En distribuciones de prima de asunción de participaciones no admitidas a negociación, si la diferencia positiva entre fondos propios y valor de adquisición generó rendimientos de capital mobiliario, los dividendos posteriores minorarán el valor de adquisición. Esta minoración tiene como límite el importe de los rendimientos de capital mobiliario que se computaron en su día por dichas participaciones.
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