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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.
Cuestión planteada Cuál sería el tratamiento fiscal en el IRPF de los dividendos que pudiera repartir la sociedad al consultante.
Los dividendos percibidos por socios personas físicas de una sociedad limitada se califican como rendimiento del capital mobiliario según el artículo 25.1.a) de la Ley 35/2006. La exención prevista en el artículo 7.y) de la LIRPF para dividendos hasta 1.500 euros fue suprimida por la Ley 26/2014 con efectos desde el 1 de enero de 2015, por lo que actualmente no existe exención ni deducción alguna sobre tales rentas. Los rendimientos se integran en la base imponible del ahorro conforme al artículo 49 de la LIRPF.
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