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MEDIUM
FISCAL

Dividends are treated as mobile capital income in savings base

V1336-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1336-25
Published
16 Jul 2025

Summary

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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