MEDIUM
FISCAL

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

V2089-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2089-25
Published
5 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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