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V3100-17 ·29 November 2017 ·consulta-vinculante Medium impact
Tax

Dividends from asset-holding companies' reserves are not included in shareholders' personal income tax

A shareholder inquired whether dividends distributed by a company using the special regime for asset-holding companies must be declared for personal income tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that these dividends are not included in the taxable income for the period.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for shareholders of asset-holding companies, confirming that dividends paid out of reserves under the special regime are exempt from personal income tax.

Lifecycle

2017-11-29PublishedPublished 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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