Back to index
V0551-16 10 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dividendos

Dividends from a Guipúzcoa asset-holding company must be included in the IRPF of a shareholder resident in common territory

A query was raised regarding whether dividends from an asset-holding company resident in Guipúzcoa must be included in the IRPF of a resident in common territory. The DGT ruled that they must, as they are taxed as income from movable capital within the savings tax base.

The question raised

Whether the dividends received by a natural person resident in common territory from a family holding company resident in Guipuzkoa, to which Article 14 of Provincial Rule 2/2014, of January 17, of the Corporate Tax of the Historical Territory of Guipuzkoa is applicable, must be included in the Personal Income Tax base.

The DGT's ruling

The amounts received from the distribution of dividends are considered returns on movable capital for the shareholders. As the taxpayer is a resident in common territory, these dividends must be included in the savings tax base in accordance with Article 49.1. a) of the Personal Income Tax Law (LIRPF).

Book your free first meeting