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A company asks about the tax treatment of a dividend from its subsidiary's issuance premium. The DGT states that such a dividend reduces the fiscal value of ownership, provided the amount received does not exceed this value.
Question posed: The question is raised as to what the tax treatment would be in the consulting entity regarding the distribution of the share premium carried out by its subsidiary entity S.
The distribution of the share premium of shares or interests reduces the tax value of the holding of the receiving company. If the amount received is lower than the tax value of the holding, it is not included in the taxable base. In the event that the amount received exceeds the value of the holding, the excess shall be included in the taxable base. If there is an accounting income for this concept, a negative extra-accounting adjustment could be applied provided that the distribution is lower than the tax value of the holding.
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