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A taxpayer inquired whether they could avoid taxation on received dividends by claiming they had already paid tax on the capital gain when contributing shares of another company. The Directorate General for Taxes (DGT) ruled that no exemption exists for this scenario and that the dividends must be taxed in full.
Question posed: Taxation of dividend distribution for the taxpayer.
The distribution of profits through dividend payments is considered income from movable capital pursuant to Article 25.1.a) of the Personal Income Tax Law (LIRPF). There is no provision in the tax regulations that allows for an exemption from taxation on part of these earnings on the grounds that capital gains were previously taxed upon the contribution of shares.
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