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A sole shareholder of a Spanish company asks how to declare dividends received and whether corporate tax paid by the company can be deducted. The DGT responds that dividends are returns on movable capital and that no deduction is allowed for corporate tax paid by the company.
Cuestión planteada Tratamiento fiscal en la declaración del Impuesto sobre la Renta de las Personas Físicas (IRPF) de dichos dividendos con objeto de evitar la doble imposición. En concreto, solicita que le sea aclarada la fórmula para la declaración de dichos dividendos, la exención o deducción por doble imposición interna.
Los dividendos percibidos por un socio se califican como rendimientos íntegros del capital mobiliario y deben integrarse en la base imponible del ahorro. No existe exención para estos dividendos, ya que fue suprimida en 2015. Tampoco es posible deducir el Impuesto sobre Sociedades pagado por la sociedad, pues la normativa de IRPF no contempla dicha deducción para personas físicas.
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