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V0362-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Dividends from a limited liability company are taxable as capital gains in personal income tax

The DGT confirms that dividends from a limited liability company must be declared as capital gains and are not exempt from personal income tax.

In 5 key points

How it affects those involved

Dividends from limited liability companies are subject to personal income tax as capital gains with no exemption available.

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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