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MEDIUM
FISCAL

Share dividends are treated as capital gains and must be valued at market value

V0577-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0577-25
Published
1 Apr 2025

Summary

The consultant asks about the tax treatment of a dividend received in kind as a shareholder. The DGT responds that such amounts are considered capital gains and must be valued at the market value of the assets received.

In 6 key points

Lifecycle

2025-04-01PublishedPublished 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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