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A company asks whether withholding tax or account entry applies to a reward programme allowing shareholders to receive issued shares, sell rights, or sell them to the company. The DGT determines that although the income has dividend characteristics, no withholding or account entry is required in this case.
Cuestión planteada 1. Si debe la sociedad consultante practicar retención o ingreso a cuenta.
El ingreso derivado de los derechos de asignación gratuita en estos programas tiene la naturaleza de dividendo, independientemente de si se reciben acciones, se enajenan los derechos o se recibe efectivo. No obstante, los dividendos obtenidos mediante la entrega de acciones totalmente liberadas no tienen la consideración de rentas sometidas a retención o ingreso a cuenta del Impuesto sobre Sociedades. En el caso de distribución de prima de emisión, el importe recibido supone una reducción del valor fiscal de la participación.
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