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A taxpayer plans to establish a single-member limited company and asks about the tax treatment of dividends paid to them. The DGT states that dividends are taxed as capital gains under article 25.1.a) of the IRPF Law, are included in the savings tax base, and no exemption or deduction applies, as the 1,500 euro exemption was abolished from 1 January 2015 by Law 26/2014.
Question raised: What would be the tax treatment in the Personal Income Tax (IRPF) of the dividends that the company could distribute to the taxpayer.
Dividends received by natural person shareholders of a limited liability company are classified as income from movable capital pursuant to Article 25.1.a) of Law 35/2006. The exemption provided for in Article 7.y) of the Personal Income Tax Law (LIRPF) for dividends up to 1,500 euros was repealed by Law 26/2014 with effect from January 1, 2015, therefore no exemption or deduction currently exists regarding such income. The returns are integrated into the savings tax base in accordance with Article 49 of the LIRPF.
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