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A shareholder inquired whether dividends distributed by a company using the special regime for asset-holding companies must be declared for personal income tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that these dividends are not included in the taxable income for the period.
Cuestión planteada Si los partícipes de la sociedad deben integrar en su declaración del Impuesto sobre la Renta de las Personas Físicas los dividendos que perciban.
Los dividendos distribuidos con cargo a beneficios obtenidos en ejercicios bajo el régimen especial de sociedades patrimoniales no se integrarán en la renta del IRPF del socio. Según la disposición transitoria décima de la Ley 27/2014, estos importes no se integran en la renta del periodo ni estarán sujetos a retención o ingreso a cuenta.
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