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An entity has requested a ruling on the tax treatment of a scrip dividend programme where shareholders can receive bonus shares, cash, or sell their rights. The DGT has determined that, regardless of the option chosen, the income is classified as a dividend.
Cuestión planteada Tratamiento que, como emisor, debe dar a la entrega de acciones que realice con ocasión de la ampliación de capital liberada, tanto en el supuesto de realizar la ampliación con cargo a reservas procedentes de beneficios no distribuidos como en el supuesto de hacerlo con cargo a la reserva de prima de emisión, a efectos del Impuesto sobre Sociedades. En particular:
El ingreso derivado del scrip dividend se califica como dividendo, ya sea que el socio reciba acciones liberadas, enajene los derechos o reciba efectivo. Si la distribución se realiza con cargo a reservas de beneficios, no hay obligación de retención o ingreso a cuenta. Si se realiza con cargo a la prima de emisión, el importe se asimila a una reducción de capital, reduciendo el valor fiscal de la participación. En ambos casos, se puede aplicar la exención del artículo 21 de la LIS si se cumplen los requisitos.
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