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A query was made regarding how to determine the acquisition value of shares received through a non-monetary contribution and whether the source of the company's treasury affects the calculation of the share premium. The DGT ruled that the source of funds does not have an influence and that the shares received retain the acquisition value and date of the shares contributed.
Cuestión planteada Se consulta la determinación del valor de adquisición de las participaciones sociales de A, a efectos del cálculo del rendimiento obtenido por la distribución de la prima, y si el hecho de que la tesorería utilizada para el pago de la distribución de la prima de emisión provenga de la venta de las participaciones aportadas a la sociedad A, influye en el cálculo del rendimiento obtenido por la distribución de la prima.
La distribución de la prima de emisión minorará el valor de adquisición de las acciones o participaciones y el exceso tributará como rendimiento del capital mobiliario. El origen de la tesorería utilizada para el pago de la prima no afecta al cálculo del rendimiento. En aportaciones no dinerarias acogidas al régimen especial, las participaciones recibidas conservan el valor y la fecha de adquisición de las participaciones entregadas.
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