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V4152-16 ·27 September 2016 ·consulta-vinculante Medium impact
FISCAL

IRPF retention required on dividends distributed to shareholders

A company asked whether IRPF should be withheld when distributing dividends to shareholders who had not collected them due to the prescription of their rights. The DGT confirms that these amounts constitute mobile capital income subject to retention.

In 6 key points

Lifecycle

2016-09-27PublishedPublished 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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