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A married couple under a separation of assets regime inquired whether a shareholders' agreement, allowing the husband to receive 40% of profits while the wife remains the majority shareholder, carries tax implications. The DGT ruled that dividends belong to the legal owner of the shares and that their free transfer to the husband constitutes a gift subject to tax.
Cuestión planteada Tributación de las operaciones planteadas.
Los dividendos se califican como rendimientos del capital mobiliario y se atribuyen al titular jurídico de las acciones según el régimen económico matrimonial. La cesión gratuita de estos dividendos al cónyuge constituye una donación sujeta al Impuesto sobre Sucesiones y Donaciones, siendo el donatario el sujeto pasivo. Respecto a una opción de compra por precio simbólico, el hecho imponible se produce al ejercerse y la base imponible será el valor real de las acciones. La mera concesión de la opción de compra no supone renta en el IRPF.
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