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A consulting entity asks whether distributing dividends charged to the issuance premium of a group fiscal company reduces shareholders' equity for the capitalisation reserve. The DGT responds that the issuance premium is considered a shareholder contribution, and thus its disposition does not count when assessing increases or maintenance of shareholders' equity.
Cuestión planteada
La prima de emisión se entiende como una aportación de los socios, tanto si es dineraria como no dineraria. Según el artículo 25.2.a) de la LIS, las aportaciones de los socios no se tienen en cuenta para determinar el incremento de fondos propios ni para el cumplimiento del requisito de mantenimiento de dicho incremento. Por tanto, el reparto de esta partida no debe computarse a efectos de la reserva de capitalización.
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