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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.
Cuestión planteada Si los dividendos percibidos por una persona física residente en territorio común de una sociedad patrimonial residente en Guipuzkoa a la que le resulta de aplicación el artículo 14 de la Norma Foral 2/2014, de 17 de enero, del Impuesto sobre Sociedades del Territorio Histórico de Guipuzkoa, se deberán integrar en la base imponible del Impuesto sobre la Renta de las Personas Físicas.
Los importes percibidos por distribución de dividendos tienen la consideración de rendimientos del capital mobiliario para los socios. Al ser el consultante residente en territorio común, estos dividendos deben integrarse en la base imponible del ahorro conforme al artículo 49.1. a) de la LIRPF.
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