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V0569-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Dividends from private shares are fully attributed to the holder in personal income tax

The consultant asks whether dividends from shares acquired before marriage should be taxed in their personal income tax or split under the marital property regime. The DGT responds that in personal income tax, dividends are attributed to the holder of the shares, while under the Wealth Tax, they are split equally between spouses.

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2026-03-11PublishedPublished 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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