Skip to content
V3076-17 ·23 November 2017 ·consulta-vinculante Medium impact
FISCAL

Dividends taxed on savings base even if reinvested in new shares

A taxpayer asks whether dividends from a listed company, reinvested in new shares, have special tax treatment. The DGT responds that such dividends must be included in the savings tax base.

In 5 key points

How it affects those involved

Dividends from listed companies are subject to taxation on the savings tax base, regardless of reinvestment in new shares.

Lifecycle

2017-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact