Fiscalidad de los dividendos pagados por empresas extranjeras ejercicio 2015/2016/2017/2018/2019/2020 (declaración que se presenta en Mayo-Junio de 2016/2017/2018/2019/2020/2021)
Este artículo ya ha sido modificado con los cambios aprobados el 10 de julio de 2015, y que modificaron lo establecido desde el 1 de enero de 2015. Es igual a la fiscalidad de los dividendos de empresas extranjeras en 2012, salvo que la nueva tabla de tipos a pagar en 2015 es:
La tabla de tipos a pagar en 2016 y 2017 es:
- Entre 0 y 6.000 euros: se paga el 19,5%
- Entre 6.000,01 y 50.000 euros: se paga el 21,5%
- Más de 50.000 euros: se paga el 23,5%
- Entre 0 y 6.000 euros: se paga el 19%
- Entre 6.000,01 y 50.000 euros: se paga el 21%
- Más de 50.000 euros: se paga el 23%
Nota: Si buscas la fiscalidad de otro ejercicio distinto a este puedes encontrarla en la sección de Fiscalidad de las inversiones

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