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A shareholder receives shares in another company as a distribution of the share premium from their current company. The DGT determines that these shares must be valued at their market value and establishes the rules for taxation and the reduction of the acquisition cost.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
El importe obtenido por la distribución de la prima de emisión minorará el valor de adquisición de las acciones y el exceso tributará como rendimiento del capital mobiliario. Si los valores no cotizan en mercados regulados, el rendimiento se limita a la diferencia positiva entre el valor de los fondos propios y el valor de adquisición. En distribuciones en especie con acciones de otra sociedad, estas se valoran por su valor de mercado, el cual será su valor de adquisición para futuras transmisiones.
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