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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.
Cuestión planteada Si los dividendos que se van a satisfacer deben ser objeto de retención en el Impuesto sobre la Renta de las Personas Físicas.
Los importes percibidos por la distribución de dividendos se consideran rendimientos del capital mobiliario según el artículo 25.1.a) de la Ley 35/2006. Al ser una operación sujeta a retención e ingreso a cuenta, la sociedad debe practicar la retención sobre la contraprestación íntegra exigible o satisfecha, conforme al artículo 93.1 del RIRPF.
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