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A query was raised regarding whether shareholders must pay tax on income distributions from an entity that was subject to the tax transparency regime. The Directorate General for Taxes (DGT) ruled that such dividends are not taxable if they originate from periods during which said regime was applied.
Cuestión planteada 1. Si con ocasión del reparto de dichas rentas los socios de la entidad consultante tienen que tributar.
Los dividendos o participaciones en beneficios que procedan de periodos impositivos en los que la entidad estuvo sujeta al régimen de transparencia fiscal de la Ley 43/1995 no tributarán en el IRPF ni en el IS. Estos importes no se integrarán en el valor de adquisición de las acciones, y en caso de socios que adquirieran las participaciones con posterioridad a la imputación, se disminuirá dicho valor. Tampoco estarán sujetos a retención o ingreso a cuenta.
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