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A query was raised regarding whether dividend distributions funded by an assumption premium must be included in a shareholder's tax base. The DGT ruled that they are not included if the value of the holding exceeds the amount received; furthermore, a negative extra-accounting adjustment may be made if the amount had previously been recorded as income.
Cuestión planteada
La distribución de dividendos con cargo a la prima de asunción reduce el valor fiscal de la participación del socio según el artículo 17.6 de la LIS. El importe recibido no se integra en la base imponible siempre que el valor de la participación sea superior al percibido. Si el importe recibido supera el valor de la participación, el exceso sí se integrará en la base imponible. Si se ha contabilizado un ingreso por este concepto, se puede realizar un ajuste extracontable negativo para no integrarlo en la base imponible.
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