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A taxpayer has enquired about the taxation of dividends received from a Spanish public limited company. The DGT has ruled that these constitute income from movable capital, which is included in the savings tax base.
Cuestión planteada Tributación de estos dividendos en el Impuesto sobre la Renta de las Personas Físicas.
Los dividendos percibidos se consideran rendimientos del capital mobiliario según el artículo 25.1.a) de la LIRPF y están sujetos a retención e ingreso a cuenta. Deben computarse por su importe íntegro en la base imponible del ahorro. Existe una exención sobre la cuantía íntegra con un límite de 1.500 euros anuales, sujeta a condiciones de adquisición y transmisión de valores.
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