Re: Por favor, Opiniones: Una pregunta básica:
La fiscalidad de las Dual Listed Companies, corresponde a la del mercado en el que cotizan, por lo tanto la fiscalidad de los dividendos estará vinculada a los acuerdos entre España y el mercado en el que adquieras las acciones,; referente a la divisa, si la empresa es holandesa y cotiza en EUR su versión "dual"listada en el FTSE cotizará en GBP pero no de manera independiente sino vinculando el cambio a EUR.
Ejemplo con Unilever,
Referente a los dividendos
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When are the dividends paid?
Following shareholder approval at the 2009 Annual General Meetings, Unilever moved to quarterly dividends in 2010 establishing a simpler and more transparent dividend practice. To view the changes please click on the Quarterly Dividend Background Information document at the top of this page. When a dividend on the ordinary shares is to be paid, the payment date on all four listings for Unilever NV and Unilever PLC will be the same. Dividends are paid in March, June, September and December. To view the dates please click on Dividend Calendar under related links to the right of this page.
The dividend on the Unilever NV 6% and 7% cumulative preference shares is normally paid early October.
Dividend on the Unilever NV shares is paid in Euros and is subject to Dutch tax law. Dividend on the Unilever PLC shares is paid in sterling and is subject to UK tax law. Dividend on the Unilever NV New York registry shares and on the Unilever PLC ADRs is converted into and paid in US dollars.
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Referente a la moneda
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How are the dividends equalised?
Dividends are determined in Euros, and the Euro interim dividend amount will be converted into equivalent Sterling and US Dollar amounts using the spot rates of exchange two days before the announcement date. Please click on the Quarterly Dividend Proposal Information document at the top of this page, for more information.
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http://www.unilever.com/investorrelations/shareholder_info/dividends/
Un saludo,
Cesc