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The consultant asks whether dividends from shares acquired before marriage should be taxed in their personal income tax or split under the marital property regime. The DGT responds that in personal income tax, dividends are attributed to the holder of the shares, while under the Wealth Tax, they are split equally between spouses.
Cuestión planteada Imputación en el IRPF de los dividendos correspondientes a las referidas participaciones sociales distribuidos durante el tiempo de su matrimonio, sometido al régimen de gananciales, teniendo en cuenta que el artículo 1347 del Código Civil considera gananciales los frutos, rentas e intereses que produzcan tanto los bienes privativos como los gananciales.
En el IRPF, los dividendos son rendimientos de capital mobiliario que se atribuyen al titular de los elementos patrimoniales según las normas de titularidad jurídica. Por tanto, los dividendos de participaciones sociales privativas se imputan íntegramente al titular, independientemente de que tengan naturaleza ganancial según el Código Civil. Las reglas de imputación del IRPF pueden ser distintas a las del derecho civil.
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