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The DGT confirms that dividends distributed by a limited liability company to individual shareholders are considered mobile capital income and must be included in the savings tax base.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de los dividendos distribuidos por una sociedad de responsabilidad limitada a sus socios personas físicas.
Los dividendos percibidos por socios personas físicas se califican como rendimientos íntegros del capital mobiliario según el artículo 25.1.a) de la Ley 35/2006. Estos rendimientos deben integrarse en la base imponible del ahorro conforme al artículo 49.1.a) de la LIRPF. Este tratamiento se aplica independientemente de que la sociedad haya aplicado el régimen especial de empresas de reducida dimensión en el Impuesto sobre Sociedades.
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