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A shareholder inquired which tax year should be used to declare dividends from previous years received following a separation judgment. The DGT ruled that dividends must be attributed to the period in which they became due according to the distribution agreement, rather than when they were actually paid.
Cuestión planteada A qué ejercicio debe imputar los dividendos.
Los dividendos son rendimientos del capital mobiliario exigibles en la fecha establecida en el acuerdo de distribución o al día siguiente de su adopción. No aplica la regla de imputación por resolución judicial pendiente (art. 14.2.a LIRPF) porque la sentencia no resolvía sobre la cuantía o derecho a los dividendos, sino sobre el derecho de separación. Por tanto, deben declararse mediante declaraciones complementarias de los ejercicios en que resultaron exigibles.
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