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V0911-18 ·9 April 2018 ·consulta-vinculante Medium impact
FISCAL

Dividends from a limited liability company are treated as mobile capital income

The DGT confirms that dividends distributed by a limited liability company to individual shareholders are considered mobile capital income and must be included in the savings tax base.

In 5 key points

How it affects those involved

Shareholders of limited liability companies must include dividend income in their savings tax base.

Lifecycle

2018-04-09PublishedPublished 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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