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The DGT confirms that dividends are considered mobile capital income and that the double taxation deduction was abolished in 2007.
Cuestión planteada Tributación de los dividendos percibidos por un socio correspondientes a su participación en una sociedad, así como si es posible la aplicación de beneficios fiscales para evitar la doble imposición con el Impuesto sobre Sociedades.
Los dividendos se consideran rendimientos íntegros del capital mobiliario según el artículo 25.1.a) de la LIRPF. Estos importes constituyen renta del ahorro y deben integrarse en la base imponible del ahorro. La operación está sujeta a una retención e ingreso a cuenta del 19 por ciento. No existe la deducción por doble imposición de dividendos al haber sido suprimida desde el 1 de enero de 2007.
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