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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 se consideran rendimientos íntegros del capital mobiliario y constituyen renta del ahorro. La operación está sujeta a una retención e ingreso a cuenta del 19 por ciento. La base de la retención es la contraprestación íntegra exigible o satisfecha. No existe la deducción por doble imposición de dividendos, ya que fue suprimida el 1 de enero de 2007.
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