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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.
Question posed: Tax treatment in Personal Income Tax of dividends distributed by a limited liability company to individual shareholders who hold a shareholding in the same exceeding 5 percent of the share capital.
Dividends received by individual shareholders are classified as income from movable capital pursuant to Article 25.1.a) of the Personal Income Tax Law (LIRPF). This income must be included in the savings tax base in accordance with Article 49.1.a) of the same law. This treatment applies regardless of the percentage of shareholding held by the shareholders.
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