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A company asks about the taxation of dividends paid to physical person shareholders and whether double taxation can be avoided. The DGT clarifies that these amounts are considered mobile capital income and that the double taxation deduction has been abolished.
Cuestión planteada Tributación de la mencionada operación.
Los dividendos tienen la consideración de rendimientos íntegros del capital mobiliario según el artículo 25.1.a) de la Ley del IRPF. 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, ya que fue suprimida el 1 de enero de 2007.
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