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A taxpayer asks how to tax dividends and the sale of shares acquired through a participation agreement with a third party. The DGT responds that income and gains are attributed to the holder of the shares, and payments to third parties are not deductible expenses.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la distribución de dividendos y de la venta de las participaciones sociales, así como sometimiento a retención de los pagos que el consultante realice al tercero en aplicación del contrato celebrado. Se consulta asimismo si las cantidades satisfechas al tercero minoran la ganancia patrimonial obtenida en la venta de las participaciones.
Los dividendos se califican como rendimientos del capital mobiliario y la venta de participaciones genera una ganancia o pérdida patrimonial, ambos integrados en la base imponible del ahorro. Estos rendimientos se atribuyen al titular jurídico de los bienes según las normas de titularidad. Los pagos al tercero no son deducibles de los dividendos por no ser gastos de administración o depósito, ni minoran la ganancia patrimonial por no ser gastos inherentes a la transmisión. El consultante no está obligado a retener los pagos realizados al tercero.
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