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The taxpayer inquires about the tax treatment of dividends received in shares. The DGT clarifies that dividends in kind are valued at their market value and that the issuance of fully paid-up bonus shares through a capital increase funded by reserves does not constitute income.
Question posed: Tax treatment under Personal Income Tax regarding dividends in shares received by the taxpayer.
Dividends in kind must be valued at their market value, adding the income to the account to calculate the gross yield. The issuance of fully paid-up bonus shares through a capital increase funded by reserves does not constitute the receipt of income, but for future transfers, the total cost shall be allocated between the number of old shares and the bonus shares. Monetary compensation for unexercised allocation rights is considered yield from participation in equity.
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