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A taxpayer inquired about the amount of dividends to declare for Income Tax purposes if shareholders agree to an equal distribution despite holding different shareholdings. The Directorate General for Taxes (DGT) ruled that dividends are attributed according to the legal ownership of the assets.
Cuestión planteada Si en el caso de que decidieran acordar un reparto de dividendos igual para cada uno de ellos, qué cantidad de los mismos debería imputarse el consultante en el Impuesto sobre la Renta de las Personas Físicas.
Los dividendos son rendimientos del capital mobiliario que deben integrarse en la base imponible del ahorro. Estos rendimientos se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales según las normas de titularidad jurídica. Por tanto, los dividendos se imputan conforme al porcentaje de participación en el capital social, independientemente de los acuerdos privados de reparto entre socios.
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