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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.
Question posed: Tax treatment in Personal Income Tax regarding dividends distributed by a limited liability company to its individual shareholders.
Dividends received by individual shareholders are classified as complete returns from movable capital pursuant to Article 25.1.a) of the Personal Income Tax Law (LIRPF). These returns must be included in the savings tax base in accordance with Article 49.1.a) of the same law. This treatment applies regardless of whether the company has applied the special regime for small-sized enterprises in Corporate Income Tax.
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