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A taxpayer who inherited the entire company decides to distribute dividends from reserves created before inheritance. The DGT clarifies whether these amounts are capital gains or a reduction in the cost of shares.
Cuestión planteada Cuál sería el tratamiento fiscal en el IRPF de los dividendos: rendimiento de capital mobiliario o menor coste de las participaciones sociales recibidas.
Los importes percibidos por distribución de dividendos tienen la consideración de rendimiento del capital mobiliario para los socios personas físicas, según el artículo 25.1.a) de la Ley 35/2006. Estos rendimientos deben integrarse en la base imponible del ahorro conforme al artículo 49 de la LIRPF. No existe actualmente exención o deducción para estas rentas.
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