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A company inquired whether the distribution of a share premium by a subsidiary required a reduction in the tax value of its holding. The DGT ruled that the amount received reduces the value of the holding and is not subject to tax, provided it does not exceed said value.
Cuestión planteada Si resulta de aplicación lo dispuesto en el artículo 15.4 del TRLIS a la distribución de la prima de emisión efectuada en el ejercicio 2014 por parte de D, y, en consecuencia, la consultante debe minorar el valor fiscal de su participación en D.
La distribución de la prima de emisión supone la reducción del valor fiscal de la participación del socio. El importe recibido no se integra en la base imponible siempre que el valor de la participación exceda del importe percibido. Si el importe percibido es superior al valor de la participación, se integrará en la base imponible el exceso. Este tratamiento se mantiene tanto bajo el TRLIS como bajo la LIS.
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