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A shareholder receives dividends through the delivery of treasury shares from a bank and a portion in cash. The DGT determines that the delivery of these shares does not constitute a bonus issue and must be taxed as income from movable capital.
Question posed: Taxation of the delivery of shares.
The delivery of treasury shares of a company to its shareholders does not constitute a bonus issue and, therefore, is not excluded from being considered income from movable capital. The portion satisfied in kind must be valued at its market value. The acquisition value of said shares for future transfers shall be the market value at the time of delivery. The total income in kind is calculated by adding the withholding tax to the market value, unless this has been passed on to the shareholder.
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