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Three individuals sharing a securities account have requested clarification on how to declare dividends and losses from share sales. The DGT clarifies that dividends constitute income from movable capital and that capital losses must be integrated and offset according to the rules governing the savings tax base.
Cuestión planteada - Si los dividendos obtenidos deben incluirse en la base imponible del ahorro de cada una de las declaraciones individuales de IRPF.
Los dividendos percibidos se consideran rendimientos del capital mobiliario y forman parte de la base imponible del ahorro. Las ganancias o pérdidas patrimoniales se producen en cada transmisión de valores y deben calcularse por la diferencia entre el valor de adquisición y de transmisión. Las pérdidas patrimoniales se integran y compensan en la base imponible del ahorro conforme al artículo 49 de la LIRPF.
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