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V3358-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Dividends from inherited shares must be taxed in the heirs' personal income tax

A query was raised regarding whether dividends from bequeathed shares belong to the deceased or the legatees following death. The DGT ruled that, as the shares are acquired at the time of death, the income must be taxed in the heirs' personal income tax (IRPF).

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Lifecycle

2016-07-15PublishedPublished 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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