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A Spanish resident seeks guidance on declaring US dividends, the withholding tax incurred, and the acquisition/transfer value of shares purchased through dividend reinvestment. The DGT clarifies that dividends constitute income from movable capital and that the tax paid in the US is deductible in Spain subject to certain limits.
Cuestión planteada En relación con la declaración por el Impuesto sobre la Renta de las Personas Físicas, se pregunta por el valor de adquisición y el valor de transmisión de las acciones (tanto las compradas con dinero como las adquiridas con reinversión de dividendos) y cómo declarar los dividendos obtenidos y los impuestos retenidos en Estados Unidos sobre esos dividendos.
Los dividendos de EE. UU. tributan en España y pueden someterse a una retención máxima del 15% en el país de origen. El impuesto pagado en EE. UU. es deducible en la cuota del IRPF según el artículo 80 de la LIRPF, sin exceder la parte de la cuota correspondiente a las rentas obtenidas en dicho país. Para las acciones, la ganancia o pérdida se determina por la diferencia entre el valor de adquisición y el de transmisión. En caso de acciones totalmente liberadas, el valor de adquisición se obtiene repartiendo el coste total entre el número de títulos (antiguos y liberados).
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