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V1113-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

Dividends taxed as capital income; share sales as capital gains

A taxpayer asks whether investments in shares should be taxed as capital gains or as capital income. The DGT clarifies that dividends are capital income and the transfer of shares generates capital gains or losses.

In 6 key points

Lifecycle

2025-06-26PublishedPublished 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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