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V1997-22 ·20 September 2022 ·consulta-vinculante Medium impact
Tax

Dividends received by physical persons are treated as mobile capital income

A company asks about the taxation of dividends paid to physical person shareholders and whether double taxation can be avoided. The DGT clarifies that these amounts are considered mobile capital income and that the double taxation deduction has been abolished.

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2022-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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