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The tax treatment under Corporate Income Tax and IRNR of a script dividend with three options—receiving shares, selling rights on the market, or selling them to the company—is examined. The DGT confirms that in all cases, the income is of dividend nature.
Cuestión planteada Tratamiento fiscal a los efectos del Impuesto sobre Sociedades y el Impuesto sobre la Renta de no Residentes de la ampliación de capital con cargo a reservas, en el sentido de la obligatoriedad en todo caso de practicar retención sobre la entrega de los derechos de asignación gratuitos, así como sobre la tributación que se desprende de las diferentes opciones que pueden ser ejercitadas por el accionista con dichos derechos, todo ello condicionado por el tipo de accionista, es decir, si es persona física o jurídica, residente o no residente con o sin establecimiento permanente.
El ingreso obtenido por el socio tiene la calificación de dividendo, ya sea que reciba acciones liberadas, enajene los derechos en el mercado o los venda a la sociedad emisora. En el Impuesto sobre Sociedades, los dividendos por entrega de acciones liberadas o enajenación de derechos en el mercado no están sujetos a retención o ingreso a cuenta. Sin embargo, la venta de derechos a la sociedad emisora sí conlleva la obligación de practicar retención sobre los rendimientos obtenidos.
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