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The DGT confirms that dividends distributed by a limited liability company to natural persons with more than 5% ownership are capital gains 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 los socios personas físicas que tengan una participación en la misma superior al 5 por ciento del capital social.
Los dividendos percibidos por socios personas físicas se califican como rendimientos del capital mobiliario según el artículo 25.1.a) de la LIRPF. Estos rendimientos deben integrarse en la base imponible del ahorro conforme al artículo 49.1.a) de la misma ley. Este tratamiento se aplica con independencia del porcentaje de participación que tengan los socios.
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