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V1353-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Tax treatment of dividends, coupons and capital gains for physical persons

The consultant asks how to declare four different income types received from New York Stock Exchange shares. The DGT clarifies that dividends and returns are capital mobile income, while capital gains arise from the transfer of shares.

In 6 key points

How it affects those involved

Physical persons must classify income from stock holdings according to its nature: dividends and returns are capital mobile income, while capital gains result from share transfers.

Lifecycle

2019-06-10PublishedPublished 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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