Have you earned money with your actions this year? Do you know how much you will have to pay in the income statement? Understanding the taxation of investments is key to avoiding surprises and optimizing the tax burden.
Taxation of profits and patrimonial losses
When shares are sold, The benefit or loss is considered a property or loss. This is calculated by subtracting the purchase price at the sale price. The difference taxes in the tax base of savings, applying the following types in the declaration of 2024:
- Up to € 6,000: 19%
- From € 6,000 to € 50,000: 21%
- From € 50,000 to € 200,000: 23%
- More than € 200,000: 27%
If losses have been recorded, these They can be compensated with other earnings of the same year or with yields of furniture (up to 25%). If it is not enough, they can be compensated in the following four fiscal exercises.
Dividend Fiscalization
Dividends also pay taxes in the tax base of savings, applying the same scale of tax rates as patrimonial profits. When they are received, The paying company has already retained 19%which is then discounted from the income statement.
For one more efficient management of your investments and optimize the taxation of your assets, it is key to have a Personalized advice. Discover how we can help you in the planning of your individual heritage.
Withholdings and tax payment
The surplus value generated by the sale of shares They have no previous retention. That is, the investor receives the full amount and must declare it in the rent. Instead, dividends do carry an automatic retention of 19%.
Loss and loss compensation
If in a year there have been losses in the sale of shares, These can be compensated with other heritage gains obtained in the same exercise. They can also be applied to the yield yields within a 25% limit. If after these compensations there is still a negative balance, it can be transferred up to four years.
Taxation of foreign actions
The actions of foreign companies pay similar to the Spanish, but with particularities. If the foreign company has retained taxes on dividends, it is possible to apply the double imposition agreement to avoid paying twice. This is managed in the income statement, although the deductible percentage will depend on the country of origin.
How to correctly declare actions in rent?
To avoid errors, it is recommended Have the fiscal information facilitated by the broker. In the declaration, the data must be included in the Equity and Losses section section or in the Murio Marketing yields, depending on the type of income. It is also important to verify applied withholdings and possible double tax deductions.
Fiscal Planning and Optimization
Good planning allows Reduce the tax burden of investments. Strategies such as the sale of shares with losses before the end of the year, investment diversification or the optimization of performance compensation can make a difference.
Knowing the taxation of actions is essential for Avoid hacienda problems and make the most of tax opportunities.
If you have doubts about how to declare your investments or want to optimize your fiscal situation, In Norz Patrimonia we can help you. Contact us and we will advise you on the management of your heritage.