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A query was raised regarding the taxation of dividends paid after a distribution from the share premium reserve. The DGT clarifies that such dividends will reduce the acquisition value of the shares, but only up to the limit of the income from movable capital previously accounted for due to the premium distribution.
Cuestión planteada Tributación de una posterior distribución de un dividendo con cargo a reservas procedentes de beneficios.
En la distribución de prima de asunción de participaciones no admitidas a negociación, si se generó un rendimiento de capital mobiliario según el tercer párrafo del art. 25.1.e) de la LIRPF, los dividendos o participaciones en beneficios 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. Al ser dividendos del art. 25.1.a) de la LIRPF, están sujetos a retención.
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