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A shareholder holding 97.67% of the capital asks how to tax dividends if other shareholders agree to transfer them. The DGT responds that dividends must be taxed in the name of the legal holder of the shares.
Cuestión planteada Tributación en el IRPF de los dividendos distribuidos.
Los dividendos son rendimientos del capital mobiliario que deben integrarse en la base imponible del ahorro. Según el artículo 11.3 de la LIRPF, estos rendimientos se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales según las normas de titularidad jurídica. Por tanto, los dividendos se imputan al titular de las participaciones, independientemente de que este ceda el importe gratuitamente a otra persona.
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