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V2089-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Dividends are taxable in the name of the legal holder of shares, even if freely transferred to another shareholder

A shareholder holding 97.67% of the capital asks how to tax dividends if other shareholders agree to transfer them. The DGT responds that dividends must be taxed in the name of the legal holder of the shares.

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2025-11-05PublishedPublished 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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