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V4976-16 16 November 2016 · SG de Fiscalidad Internacional Criterion in force
IRNR · prima de emisión

Issuance premium distribution on non-traded shares may be treated as capital gains under certain capital limits

A Luxembourg company asks how to tax the distribution of an issuance premium from a Spanish S.L. The DGT clarifies that, where shares are not traded, the amount may be considered capital gains under certain capital limits.

The question raised

Cuestión planteada - Interpretación del artículo 25.1.e) de la LIRPF.

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