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A query was raised regarding whether a company must apply withholding tax when its shareholders (legal entities without exemption) choose to receive cash, sell their rights on the market, or sell them to the company itself under a scrip dividend scheme. The DGT determines that this income is characterised as either a dividend or a capital gain and analyses the withholding tax treatment based on the option selected.
Cuestión planteada Si la sociedad debe practicar retención o ingreso a cuenta en el caso en que el accionista, persona jurídica afectado por la Resolución y que no se encuentre en ninguno de los supuestos contemplados en el artículo 61 del Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades, opta por enajenar los derechos de asignación gratuita en el mercado o por recibir efectivo de la sociedad, en el caso de que la ampliación de capital se realice contra reservas correspondientes a beneficios no distribuidos.
Los ingresos derivados del programa de retribución tienen naturaleza de dividendo, independientemente de si se reciben acciones, se enajenan derechos en el mercado o se recibe efectivo. Si el socio enajena los derechos en el mercado, no hay retención ni ingreso a cuenta. Si el socio vende los derechos a la propia sociedad emisora, la compensación recibida tiene naturaleza de dividendo y queda sometida a retención según el Reglamento del Impuesto sobre Sociedades.
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