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V1159-20 ·29 April 2020 ·consulta-vinculante Medium impact
FISCAL

Dividends from a limited liability company are treated as capital gains in savings base

The DGT confirms that dividends distributed by a limited liability company to natural persons with more than 5% ownership are capital gains and must be included in the savings tax base.

In 5 key points

Lifecycle

2020-04-29PublishedPublished 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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