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V0501-24 ·5 April 2024 ·consulta-vinculante Medium impact
Tax

Dividends from an inherited portfolio are attributed based on when they become due

A query was raised regarding how dividends generated by a securities portfolio between the death of the deceased and the formal adjudication of the estate should be taxed for Income Tax purposes. The DGT has determined that the ownership of such income depends on the moment they become due.

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2024-04-05PublishedPublished 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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