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A query was made regarding the tax treatment of a scrip dividend programme where shareholders can receive bonus shares, sell rights on the market, or sell them to the company. The DGT determines that, regardless of the option chosen, the income is classified as a dividend.
Cuestión planteada En relación con el supuesto en que el accionista persona jurídica española opte -a partir del 1 de enero de 2020- por recibir acciones liberadas (la denominada opción "a)"):
El ingreso derivado del scrip dividend se califica como dividendo, ya que su naturaleza es equivalente al reparto de ganancias sociales. Si se realiza con cargo a reservas de beneficios, permite aplicar la exención del artículo 21 LIS si se cumplen sus requisitos. Si se realiza con cargo a la prima de emisión, se asimila a una reducción de capital con devolución de aportaciones, reduciendo el valor fiscal de la participación. En ambos supuestos, no existe obligación de practicar retenciones o ingresos a cuenta.
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