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A taxpayer asks whether investments in shares should be taxed as capital gains or as capital income. The DGT clarifies that dividends are capital income and the transfer of shares generates capital gains or losses.
Whether the returns from said investment activity in shares must be taxed as a capital gain or as income from movable capital in the Personal Income Tax.
The dividends received are considered income from movable capital pursuant to Article 25.1.a) of the Personal Income Tax Act (LIRPF). On the other hand, the transfer of shares generates a capital gain or loss in accordance with Article 33.1 of the LIRPF, as it produces a variation in the value and composition of the assets. The amount of said gain or loss is determined by the difference between the acquisition and transfer values.
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