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V1336-25 ·16 July 2025 ·consulta-vinculante Medium impact
Tax

Dividends are treated as mobile capital income in savings base

The DGT confirms that dividends are considered mobile capital income and that the double taxation deduction was abolished in 2007.

In 6 key points

Lifecycle

2025-07-16PublishedPublished 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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