{"id":3530584,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3530584"},"modified":"2025-04-11T06:22:52","modified_gmt":"2025-04-11T06:22:52","slug":"consultas-inculante-d-g-t-v-1008-08-22-05-2008","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consultas-inculante-d-g-t-v-1008-08-22-05-2008\/","title":{"rendered":"Consultas Inculante D.g.t. V-1008-08 22.05.2008"},"content":{"rendered":"La consulta V-1008-08 22.05.2008 se refiere a la tributaci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) en relaci\u00f3n a los dividendos repartidos por una sociedad an\u00f3nima a sus socios.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En segundo lugar, la DGT se\u00f1ala que dichos dividendos estar\u00e1n exentos de tributaci\u00f3n si se cumplen las siguientes condiciones: que la sociedad que reparte los dividendos no tenga la consideraci\u00f3n de \u00absociedad patrimonial\u00bb, es decir, que sus ingresos no provengan principalmente de la gesti\u00f3n de su patrimonio; y que el socio posea al menos el 5% del capital social de la sociedad y mantenga dicha participaci\u00f3n durante al menos un a\u00f1o.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En definitiva, la consulta V-1008-08 22.05.2008 establece las condiciones y criterios a tener en cuenta a la hora de determinar la tributaci\u00f3n de los dividendos recibidos por los socios de una sociedad an\u00f3nima en el marco del IRPF en Espa\u00f1a.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>La consulta V-1008-08 22.05.2008 se refiere a la tributaci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[265],"tags":[271],"class_list":["post-3530584","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2012"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La consulta V-1008-08 22.05.2008 se refiere a la tributaci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3530584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3530584"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3530584\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3530584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3530584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3530584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}