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The consultant asks about the tax treatment of a dividend received in kind as a shareholder. The DGT responds that such amounts are considered capital gains and must be valued at the market value of the assets received.
Question posed: Tax treatment of a dividend in kind received by the taxpayer as a shareholder of a company.
Dividends, whether in cash or in kind, are considered gross income from movable capital. If the dividend is in kind, the market value of the assets received must be used for its valuation. The gross income shall be calculated by adding the withholding tax to the market value, unless such tax has been passed on to the shareholder. For withholdings in kind, the withholding tax is calculated by increasing the acquisition value or cost by 20 percent for the payer.
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