Skip to main content
Practical Income Manual 2021.

In general, monetary and in-kind returns obtained from participation in the equity of any type of entity

The following returns, monetary or in kind, are included within this category:

  1. The dividends, meeting attendance bonuses and shares in the profits of any type of entity.

  2. The returns from any class of assets , except the delivery of fully or partially released shares that, statutorily or by decision of the corporate bodies, entitle them to participate in the profits, sales, operations, income or similar concepts of an entity for reasons other than the remuneration of personal work.

  3. The income derived from the constitution or transfer of rights of use or enjoyment , whatever their name or nature, on the securities or shares that represent the participation in the entity's own funds.

  4. Any other profit , other than the above, from an entity due to the status of partner, shareholder, associate or participant .

  5. The distribution of the share premium and the capital reduction with return of contributions. Its examination is carried out in the following section of the "Income obtained from participation of own funds of any entity" of this Chapter.