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The query asks whether dividends distributed through bonus shares or subscription rights require withholding or payment on account. The DGT rules that, although these incomes are dividend-natured, they are not considered income subject to withholding or payment on account under Corporate Income Tax.
Cuestión planteada A la luz de la Resolución de 5 de marzo de 2019, del Instituto de Contabilidad y Auditoría de Cuentas, si la entidad consultante deberá practicar retención o ingreso a cuenta en relación con los dividendos distribuidos bien mediante acciones liberadas o mediante derechos de suscripción preferente en el caso de accionistas personas jurídicas residentes en territorio español que no tengan derecho a la exención prevista en el artículo 21 de la Ley del Impuesto sobre Sociedades. De ser así, cuál debería ser la forma en que se practique la referida retención o ingreso a cuenta.
Los ingresos derivados de programas de retribución al accionista (scrip dividend) que se materialicen mediante acciones liberadas o la enajenación de derechos en el mercado tienen la naturaleza de dividendo. No obstante, estos dividendos no tendrán la consideración de rentas sometidas a retención o ingreso a cuenta del Impuesto sobre Sociedades. Esta calificación permite aplicar la exención del artículo 21 de la LIS si se cumplen los requisitos.
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