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V1928-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

Dividends from shares subject to usufruct must be attributed to the usufructuary for Personal Income Tax purposes

A query is made regarding to whom the income from shares must be attributed when ownership is dismembered between the bare owner and the usufructuary. The DGT responds that the dividends belong to the usufructuary.

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2021-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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