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A shareholder in an unlisted company received fully paid-up bonus shares following a capital increase, along with cash compensation for unexercised allocation rights. The DGT has ruled that the shares do not generate taxable income and that the cash payment is classified as income from movable capital.
Cuestión planteada Efectos de tal operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La entrega de acciones totalmente liberadas no conlleva la obtención de renta. Para futuras transmisiones, el valor de adquisición será el coste total repartido entre el número de títulos (antiguos y liberados) y su antigüedad será la de las acciones originales. La compensación económica por derechos de asignación gratuita no ejercidos ni transmitidos se considera rendimiento del capital mobiliario, según el artículo 25.1.a) de la LIRPF.
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