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The taxation of the distribution of a premium for assumption to shareholders through the delivery of cash and debt compensation is consulted. The DGT responds that the amount received shall reduce the acquisition value of the shares and the excess shall be taxed as income from movable capital.
Question raised 1.- Implications for Personal Income Tax for natural person shareholders regarding the distribution of the premium for assumption provided in the year 2005, in accordance with the provisions of Article 25.1.e) of the Personal Income Tax Law.
The distribution of the share premium of shares or interests is considered income from movable capital. The amount obtained shall reduce, until its annulment, the acquisition value of the affected shares and the resulting excess shall be taxed as income from movable capital. In this case, the amount is determined by the sum of the amount delivered in cash and the amount paid in compensation of debt.
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