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A company asked whether IRPF should be withheld when distributing dividends to shareholders who had not collected them due to the prescription of their rights. The DGT confirms that these amounts constitute mobile capital income subject to retention.
Question posed: Whether the dividends to be paid must be subject to withholding under Personal Income Tax.
Dividends received are considered income from movable capital pursuant to the Personal Income Tax Law. As it is an operation subject to withholding and payment on account, the withholding base must be the full consideration due or paid.
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