[posting]43426079[/posting]Nochmals zur Quellensteuer Spanien bzw. Iberdrola - hier die letzte Meldung zur den verschiedenen Möglichkeiten:
02/07/2012
IBERDROLA OFFERS SHAREHOLDERS FREE STOCK OR CASH PAYMENT OF €0.16 PER SHARE
Through its ‘Iberdrola Flexible Dividend’ plan, corresponding to the final dividend payment in July
A total of 21 subscription rights are required to obtain one new share in IBERDROLA, with no cost or commissions
This improves on 2010 shareholder remuneration, with €0.336 per share charged to 2011 results
IBERDROLA today informed of the number of subscription rights required to obtain one new share in the company, through the Iberdrola Flexible Dividend plan, which offers all its shareholders the possibility of obtaining shares at no cost.
Shareholders wishing to receive the final dividend payment against 2011 results in new shares must hold 21 subscription rights in order to obtain one new IBERDROLA share.
The Iberdrola Dividendo Flexible plan gives them the opportunity to receive new shares without cost or commission (default option). To do so, the Company will raise capital by up to €1,012 million. The exact amount will be known on July 19, reflecting how many shareholders have opted to obtain the new shares.
Those shareholders who opt to receive the dividend in cash can sell their rights to the Company or on the open market. If they take the first option IBERDROLA guarantees to pay €0.16 per share, with a withholding tax of 21% applicable. Shareholders who prefer to sell their rights in the market will have no fiscal retention, but neither will they benefit from a fixed guaranteed price.
IBERDROLA thereby maintains shareholder remuneration at the prior year’s level. The commitment to purchase at €0.16 per share announced by the Company is in addition to the ordinary cash dividend of €0.03 per share and the €0.146 per share paid in January, bringing total shareholder remuneration for 2011 to €0.336 per share against €0.326 in 2010.
The Company expects to disburse payment on July 23 with the new shares commencing trading on July 27.
Im Klartext verstehe ich das so: wenn man Barzahlung wählt fallen tatsächlich 21% spanische Quellensteuer an. Welche sich man aber bis zu einem Freibetrag von 1500€ vom spanischen Fiskus zurückholen kann. Ist zwar etwas umständlich, aber machbar - warum zahle ich denn für meinen Junior Spanischstunden
Wenn man aber die Bezugsrechte über die Börse verkauft dann fällt keine Quellensteuer an und ich habe im Iberdrola-Thread gelesen dass diese BR zu realistischen Preisen handelbar waren. In diesem Fall also keine Quellensteuer und es bleibt eine effektive Dividende von 0,33 auf meinen EK 2,86 gerechnet >>>> also 11,5%. AGST fällt bei mir ja in den ersten 1-2 Jahren nicht an.
Dies alles natürlich vorausgesetzt dass die Dividende nächstes Jahr nicht gekürzt wird
Schönes WE
Timburg