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A resident in Spain has requested a ruling regarding the taxation of dividends, gains, and losses from US stock investments, as well as participation in an investment club. The DGT clarifies that the individual must be taxed on their worldwide income in Spain and explains the treatment according to the Double Taxation Convention.
Cuestión planteada Tributación de la renta obtenida: dividendos y ganancias y pérdidas patrimoniales derivadas de las inversiones en Estados Unidos de América. Declaración por el Impuesto sobre la Renta. Tributación de la renta obtenida a través de un club de inversión.
Los dividendos percibidos en EE. UU. tributan en España como rendimientos del capital mobiliario, pudiendo someterse a una retención en EE. UU. de hasta el 15%. Las ganancias por venta de acciones solo tributan en España, salvo que exista una participación de al menos el 25% en la sociedad emisora. En caso de doble imposición, España permitirá la deducción del impuesto pagado en EE. UU. conforme a la normativa interna. Si opera mediante un club de inversión (comunidad de bienes), las rentas se atribuyen a los socios según su participación.
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