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V1277-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

Dividends received by a shareholder are considered capital gains for income tax

A taxpayer who inherited the entire company decides to distribute dividends from reserves created before inheritance. The DGT clarifies whether these amounts are capital gains or a reduction in the cost of shares.

In 5 key points

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2025-07-10PublishedPublished 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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