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A shareholder inquired whether the distribution of a share premium reserve applies only to shares subscribed during capital increases. The Directorate General for Taxes (DGT) ruled that the distribution affects all shares or social interests.
Cuestión planteada Se consulta si las acciones o participaciones afectadas por el reparto de la prima de emisión, son únicamente las suscritas en las referidas ampliaciones de capital, a efectos de su tributación en el Impuesto sobre la Renta de las Personas Físicas de los socios.
El reparto de la reserva por prima de emisión afecta a todas las acciones o participaciones sociales, ya que el reparto de dicha reserva corresponde a la totalidad de ellas. El importe obtenido minorará el valor de adquisición de las acciones o participaciones afectadas y el exceso tributará como rendimiento del capital mobiliario.
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