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A query was raised regarding which equity value should be used to calculate returns on movable capital when distributing a share premium. The DGT ruled that the value from the last closed financial year must be used in accordance with accounting standards, excluding any unrealised capital gains on real estate held by investee companies.
Cuestión planteada Valor de los fondos propios a tener en cuenta al calcular el posible rendimiento del capital mobiliario de los socios personas físicas en el IRPF derivado de la distribución de la prima de emisión.
Para el reparto de la prima de emisión, los fondos propios son los del ejercicio cerrado inmediatamente anterior al reparto, según el balance contable. En dicho cálculo no deben incorporarse las posibles plusvalías latentes por la revalorización de inmuebles que sean propiedad de la sociedad en la que la entidad tiene participaciones.
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