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A Spanish resident entity sought clarification on the tax treatment of dividends received from a wholly-owned subsidiary. The DGT ruled that, as these constitute an indirect return of capital, they are not classified as dividends.
Cuestión planteada Tratamiento fiscal de los dividendos distribuidos por la entidad A a la consultante.
La distribución de dividendos cuyo origen reside en las aportaciones previamente realizadas por los socios no tiene consideración de dividendos desde el punto de vista fiscal. Estas distribuciones suponen una devolución indirecta del importe de las aportaciones y minoran el valor fiscal de las participaciones. En consecuencia, no se integran en la base imponible de la entidad ni tienen incidencia en la base imponible del grupo fiscal.
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