Example: Income obtained from participation in the own funds of any entity

Don LHL In 2019, he received the following returns due to his status as a shareholder of certain listed companies.

• From the company “Alfa, SA ", you have received the following amounts:

  • Dividends:

    Full amount: 1,020

  • Meeting attendance bonuses:

    Full amount: 300

  • Shares released from a capital increase:

    Market value: 3,005

• On February 10, 2019, a 10-year temporary usufruct was established in favor of the entity "Beta, SA " over a package of shares of the company "Gamma, SA " for a total amount of 21,000 euros, which will be received in installments at a rate of 2,100 euros on February 13 of each of the respective years of duration of the usufruct.

For the service of administration and deposit of the shares, the credit institution has charged you 31 euros. Determine the amount of the computable net income and the withholdings borne.

Solution:

• Company "Alfa SA ":

  • Dividend amount: 1,020
  • Amount premiums for attendance at meetings: 300
  • Released shares ⁽¹⁾: ----
  • Supported retention ⁽²⁾: 250.80

• Usufruct Constitution:

  • Computable performance: 2,100
  • Withholding supported (19% s/2,100): 399

• Total full income (1,020 + 300 + 2,100): 3,420

• Deductible expenses: 31

• Net income to be included in the savings tax base: 3,389