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¿Existe un impuesto sobre dividendos? Guía de impuestos sobre dividendos

Written by a TurboTax Expert • Reviewed by Miguel Burgos, CPAUpdated for Tax Year 2024 • November 27, 2024 3:25 PM
OVERVIEW

¿Existe un impuesto sobre dividendos? No todos los dividendos se tratan de la misma manera a la hora de reportarlos en tu declaración de impuestos. A continuación, incluimos algunos consejos para reportarlos.

 

Una mujer con cabello rizado analiza la información bursátil en la pantalla de su computadora portátil

Puntos clave

  • Para el 2024, tus dividendos “calificados” pueden tributar a un 0 % si tu ingreso tributable está por debajo de $47,025 (si eres soltero o casado que presenta por separado), $63,000 (si eres cabeza de familia), o $94,050 (si eres casado que presenta conjuntamente o viudo que cumple los requisitos).

  • Si tu ingreso supera esos límites, la tasa tributaria de los dividendos calificados es el 15 %.

  • La tasa de los dividendos calificados aumenta a 20 % si tu ingreso tributable excede $291,850 (si eres casado que presenta por separado), $518,900 (si eres soltero), $551,350 (si eres cabeza de familia) o $583,750 (si eres casado que presenta conjuntamente o viudo que cumple con los requisitos) (año tributario 2024).

  • Los dividendos no calificados u “ordinarios” tributan utilizando las escalas tributarias estándares para el año tributario 2024.

Impuestos y dividendos

Las empresas pueden recompensar financieramente a sus inversores mediante el pago de dividendos para accionistas. Según el código de impuestos actual, es posible que ciertos ingresos por dividendos reciban un tratamiento fiscal especial. Posiblemente, esto podría permitirte pagar menos impuesto sobre el ingreso por algunos dividendos.

¿Qué son los dividendos?

Los dividendos son pagos, normalmente ganancias, que hace una empresa a ciertos accionistas. Por lo general, las empresas deben declarar los dividendos antes de pagarlos. Esto suele autorizarlo la junta directiva de la empresa.

Es posible que recibas dividendos si eres propietario de acciones, fondos mutuos o fondos de inversión cotizados (ETF, por sus siglas en inglés) con tenencia de acciones.

¿Qué son los dividendos calificados y no calificados?

Para que los dividendos sean calificados, los debe pagar una sociedad estadounidense o una sociedad extranjera que califique. Además, debes cumplir el requisito del período de conservación.

Este requisito establece que debes conservar la inversión por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha ex-dividendo. La fecha ex-dividendo es, simplemente, el primer día que sigue a la declaración de un dividendo, también conocida como fecha de registro. Si adquieres un dividendo que genera inversión en la fecha ex-dividendo o con posterioridad a esta, no recibirás el próximo pago de dividendos. El período de conservación no incluye el día en que compras la inversión, pero sí el día en que la vendes.

Ciertos pagos de dividendos no son dividendos calificados, aunque se reporten como tales. Se enumeran en la Publicación 550 del IRS (Servicio de Impuestos Internos), en la sección “Dividendos que no son dividendos calificados”, e incluyen distribuciones por ganancias de capital y dividendos que recibes de una cooperativa agrícola.

Los dividendos ordinarios son el total de todos los dividendos reportados en un Formulario 1099-DIV. Los dividendos calificados son la totalidad o parte de los dividendos totales. Se reportan en el Recuadro 1a del Formulario 1099-DIV.

Si bien suena complicado, tu institución financiera debe aclararte qué dividendos son calificados cuando reportan tus dividendos en el Formulario 1099-DIV. Los dividendos calificados aparecen en el Recuadro 1b.

¿Cómo funcionan los dividendos por intereses sobre bonos estatales o municipales?

Los fondos mutuos y los ETF pueden incluir la tenencia de bonos estatales o municipales. Estos bonos pagan intereses que suelen estar exentos del impuesto federal sobre el ingreso. Por lo general, cuando los fondos mutuos o ETF distribuyen ese interés, lo hacen a través de un dividendo por intereses.

Los dividendos por intereses derivados de bonos estatales o municipales no suelen estar gravados con el impuesto federal sobre el ingreso, salvo que estés sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés). Por lo general, estos ingresos se reportan en el Recuadro 12 del Formulario 1099-DIV.

Nota de TurboTax:

Casas de corretaje y otras compañías están obligadas a reportar tus dividendos en el Formulario 1099-DIV en o antes del 1 de febrero. Pagas los impuestos sobre tus dividendos en tu declaración de impuestos, que vencen en la fecha límite de abril.

¿Qué son los dividendos libres de impuestos?

Es posible que tengas algunos dividendos por los cuales termines no pagando el impuesto federal sobre el ingreso. Algunas personas los denominan dividendos libres de impuestos. Esto puede suceder si tus dividendos son calificados y tus ingresos sujetos a impuestos están por debajo de un determinado límite o si son dividendos libres de impuestos pagados por bonos municipales.

¿Cuáles son las tasas de impuesto sobre dividendos del 2024 en las distintas escalas?

Los dividendos ordinarios se gravan utilizando las escalas de impuestos correspondientes a los ingresos ordinarios del año tributario 2024.

Los impuestos sobre dividendos calificados, por lo general, se calculan según las tasas de impuesto sobre ganancias de capital. En 2024, es posible que los dividendos calificados se graven a una tasa del 0 % si tus ingresos sujetos a impuestos están por debajo de las siguientes cantidades:

  • $47,025 si eres soltero o eres casado y presentas tu declaración por separado.
  • $63,000 si eres jefe de familia.
  • $94,050 si eres casado y presentas tu declaración en conjunto o eres viudo calificado.

La tasa de impuesto sobre dividendos calificados aumenta al 15 % en el caso de ingresos sujetos a impuestos que superan las siguientes cantidades:

  • Desde $47,026 hasta $518,900  si eres soltero.
  • Desde $47,026 hasta $291,850 si eres casado y presentas tu declaración por separado.
  • Desde $59,750 hasta $551,350 si eres jefe de familia.
  • Desde $89,250 hasta $583,750 si eres casado y presentas tu declaración en conjunto o eres viudo calificado.

Los ingresos por dividendos calificados que superan el límite máximo de la escala del 15 % deben pagar una tasa de impuesto del 20 % sobre los ingresos por dividendos calificados restantes. Según tu situación fiscal particular, los dividendos calificados también pueden estar sujetos al impuesto sobre los ingresos netos por inversiones, que es del 3.8 %.

¿Cuáles son las tasas de impuesto sobre dividendos del 2023 en las distintas escalas?

Los dividendos ordinarios se gravan utilizando las escalas de impuestos correspondientes a los ingresos ordinarios del año tributario 2024.

Los impuestos sobre dividendos calificados, por lo general, se calculan según las tasas de impuesto sobre ganancias de capital. En 2024, es posible que los dividendos calificados se graven a una tasa del 0 % si tus ingresos sujetos a impuestos están por debajo de las siguientes cantidades:

  • $44,625 si eres soltero o eres casado y presentas tu declaración por separado.
  • $59,750 si eres jefe de familia.
  • $89,250 si eres casado y presentas tu declaración en conjunto o eres viudo calificado.

La tasa de impuesto sobre dividendos calificados aumenta al 15 % en el caso de ingresos sujetos a impuestos que superan las siguientes cantidades:

  • Desde $44,625 hasta $276,925 si eres casado y presentas tu declaración por separado.
  • Desde $44,625 hasta $492,300 si eres soltero.
  • Desde $59,750 hasta $523,050 si eres jefe de familia.
  • Desde $89,250 hasta $553,850 si eres casado y presentas tu declaración en conjunto o eres viudo calificado.

Los ingresos por dividendos calificados que superan el límite máximo de la escala del 15 % deben pagar una tasa de impuesto del 20 % sobre los ingresos por dividendos calificados restantes. Según tu situación fiscal particular, los dividendos calificados también pueden estar sujetos al impuesto sobre los ingresos netos por inversiones, que es del 3.8 %.

¿Qué es el Formulario 1099-DIV?

El Formulario 1099-DIV, Dividendos y distribuciones, es el formulario que suelen usar las instituciones financieras para reportar información al IRS y a ti sobre dividendos y algunas otras distribuciones que te hayan pagado.

Las instituciones financieras tienen la obligación de completar este formulario si el total anual de dividendos y otras distribuciones supera los $10. Incluye información sobre el pagador de los dividendos, el beneficiario de los dividendos, el tipo de dividendo y la cantidad pagada, y las retenciones hechas en concepto de impuestos federales o estatales sobre el ingreso.

¿Qué es el Anexo B?

El Anexo B, Intereses y dividendos ordinarios, es el que usas para indicar intereses y dividendos ordinarios cuando presentas tu declaración de impuestos al IRS. En lo que respecta a los dividendos, solo tienes que usar este formulario si tus intereses o dividendos ordinarios suman más de $1,500 en un año tributario, o si recibes intereses o dividendos ordinarios como nominado.

Según el IRS, también debes usar este formulario para reportar dividendos si eres firmante autorizado de una cuenta en un país extranjero o si otorgas o transfieres fondos a un fideicomiso extranjero o los recibes de este. Es posible que también tengas que usar el Anexo B en otras situaciones.

¿Qué cambios se aplicaron a los impuestos sobre dividendos en los años tributarios 2023 y 2024?

Los impuestos sobre dividendos no cambiaron en los años tributarios 2023 o 2024 en comparación con los del año tributario 2022, a excepción de los ajustes por inflación.

¿Qué formularios se necesitan para los dividendos?

Los dividendos se reportan en un Formulario 1099-DIV, pero debes incluir todos los dividendos sujetos a impuestos que obtienes, independientemente de si recibes este formulario o no. Para reportar los dividendos en tu declaración de impuestos y pagar los impuestos aplicables, incluye las cantidades correspondientes en el Formulario 1040 y completa los artículos de línea relacionados en el Anexo B, si corresponde. TurboTax puede completar los formularios adecuados por ti. Para eso, te hará preguntas sobre los dividendos que recibes a lo largo del año tributario.

¿Qué fechas de vencimiento de dividendos debo tener en cuenta?

Las agencias de corretaje y otras empresas a las que se les exige reportar los dividendos en un Formulario 1099-DIV deben hacerlo antes del 1 de febrero de 2023. Los impuestos sobre dividendos se pagan junto con tu declaración del impuesto sobre el ingreso, que, por lo general, vence el 15 de abril de 2024 este año.

Con TurboTax Live Full Service, un experto bilingüe local elegido según tu situación en particular se ocupará de tus impuestos por ti de principio a fin. O bien, obtén ayuda y asesoramiento ilimitados de expertos en impuestos bilingües mientras preparas tu declaración con TurboTax Live Assisted.

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  • TurboTax Live - Tax Advice and Expert Review: Access to an expert for tax questions and Expert Review (the ability to have a tax expert review) is included with TurboTax Live Assisted or as an upgrade from another TurboTax product, and available through December 31, 2025. Access to an expert for tax questions is also included with TurboTax Live Full Service and available through December 31, 2025. If you use TurboTax Live, Intuit will assign you a tax expert based on availability. Tax expert availability may be limited. Some tax topics or situations may not be included as part of this service, which shall be determined at the tax expert's sole discretion. The ability to retain the same expert preparer in subsequent years will be based on an expert’s choice to continue employment with Intuit and their availability at the times you decide to prepare your return(s). Administrative services may be provided by assistants to the tax expert. On-screen help is available on a desktop, laptop or the TurboTax mobile app. For the TurboTax Live Assisted product: If your return requires a significant level of tax advice or actual preparation, the tax expert may be required to sign as the preparer at which point they will assume primary responsibility for the preparation of your return. For the TurboTax Live Full Service product: Hand off tax preparation by uploading your tax documents, getting matched with an expert, and meeting with an expert in real time. The tax expert will sign your return as a preparer.

  • TurboTax Live - Unlimited Expert Support: Unlimited access to TurboTax Live experts refers to an unlimited quantity of contacts available to each customer, but does not refer to hours of operation or service coverage. Service, area of expertise, experience levels, wait times, hours of operation and availability vary, and are subject to restriction and change without notice.

  • TurboTax Experts - Years of Experience: Based on experts' self-reported years of tax experience.

  • TurboTax Live - Expert Availability: TurboTax Live experts are available on nights and weekends for certain expanded hours during tax season (from January to April) and in the weeks leading up to tax extension deadlines. Outside of tax season, regular hours are Monday through Friday 5am to 5pm PT. Service, area of expertise, experience levels, and wait times vary, and are subject to restriction and change without notice. Unlimited access to TurboTax Live experts is included with all TurboTax Live products.

  • TurboTax Live Full Service - File your taxes as soon as today: TurboTax Full Service experts are available to prepare 2024 tax returns starting January 6, 2025. One-day preparation and filing availability depends on start time, the complexity of your return, is based on completion time for the majority of customers, and may vary based on expert availability. A tax preparation assistant will validate the customer's tax situation during the welcome call and review uploaded documents to assess readiness and ability to file same-day. All tax forms and documents must be ready and uploaded by the customer for the tax preparation assistant to refer the customer to an available expert for live tax preparation.

  • TurboTax Live Full Service - “Local”: For purposes of virtual meetings, “Local" experts are defined as being located within the same state as the consumer's zip code. Not available in all states.

  • Smart Insights: Individual taxes only. Included with TurboTax Deluxe, Premium, TurboTax Live, TurboTax Live Full Service, or with PLUS benefits, and is available through November 1, 2025. Terms and conditions may vary and are subject to change without notice.

  • My Docs: Included with TurboTax Deluxe, Premium TurboTax Live, TurboTax Live Full Service, or with PLUS benefits and is available through December 31, 2025. Terms and conditions may vary and are subject to change without notice.

  • Tax Return Access: Included with all TurboTax Free Edition, Deluxe, Premium, TurboTax Live, and TurboTax Live Full Service products. Access to up to seven years of tax returns we have on file for you is available through December 31, 2025. Terms and conditions may vary and are subject to change without notice.

  • Easy Online Amend: Individual taxes only. With TurboTax Deluxe, Premium, TurboTax Live, TurboTax Live Full Service, or with PLUS benefits, you can make changes to your 2024 tax return online through October 31, 2027. For TurboTax Live Full Service, your tax expert will amend your 2024 tax return for you through November 15, 2025; after that date, TurboTax Live Full Service customers will be able to amend their 2024 tax return themselves using the Easy Online Amend process described above. TurboTax Free Edition customers may amend 2024 tax returns online through October 31, 2025. Terms and conditions may vary and are subject to change without notice.

  • #1 best-selling tax software: Based on aggregated sales data for all tax year 2023 TurboTax products.

  • #1 online tax filing solution for self-employed: Based upon IRS Sole Proprietor data as of calendar year 2024, for tax year 2023. Self-Employed defined as a return with a Schedule C/C-EZ tax form. Online competitor data is extrapolated from press releases and SEC filings. “Online” is defined as an individual income tax DIY return (non-preparer signed) that was prepared online and either e-filed or printed, not including returns prepared through desktop software.

  • 1099-Ks: Those filing in TurboTax Free Edition, TurboTax Live Assisted Basic or TurboTax Live Full Service Basic will be able to file a limited IRS Schedule 1 if they have hobby income or personal property rental income reported on a Form 1099-K, and/or a limited IRS Schedule D if they have personal item sales with no gain reported on Form 1099-K. Those filing in TurboTax Deluxe, TurboTax Live Assisted Deluxe or TurboTax Live Full Service Deluxe will be able to file a limited IRS Schedule D if they have personal item sales income reported on Form 1099-K. If you add other schedules or forms, or need to report other types of income on Schedules 1, D, E, F, or Form 4835 you may be required to upgrade to another TurboTax product.

  • 1099-K Snap and Autofill: Available in mobile app and mobile web only.

  • 1099-NEC Snap and Autofill: Available in TurboTax Premium (formerly Self-Employed) and TurboTax Live Assisted Premium (formerly Self-Employed). Available in mobile app only. Feature available within Schedule C tax form for TurboTax filers with 1099-NEC income.

  • Year-Round Tax Estimator: Available in TurboTax Premium (formerly Self-Employed) and TurboTax Live Assisted Premium (formerly Self-Employed). This product feature is only available after you finish and file in a self-employed TurboTax product.

  • Refer a Friend: Maximum of $500 in total rewards for 20 referrals. See official terms and conditions for more details.

  • Refer your Expert (Intuit's own experts): Maximum of $500 in total rewards for 20 referrals. See official terms and conditions for more details.

  • Refer your Expert (TurboTax Verified Pro): Maximum of $500 in total rewards for 20 referrals. See official terms and conditions for more details.

  • Average Refund Amount: $3,207 is the average refund amount American taxpayers received in the 2024 filing season based upon IRS data as of February 16, 2024 and may not reflect actual refund amount received. Each taxpayer's refund will vary based on their tax situation.

  • More self-employed deductions: based on the median amount of expenses found by TurboTax Premium (formerly Self Employed) customers who synced accounts, imported and categorized transactions compared to manual entry. Individual results may vary.

  • TurboTax Online Business Products: For TurboTax Live Assisted Business and TurboTax Full Service Business, we currently don't support the following tax situations: C-Corps (Form 1120) and entities electing to be treated as a C-Corp, Trust/Estates (Form 1041), Tax Exempt Entities/Non-Profits, returns that require more than 5 state filings, and other issues unrelated to the preparation of a tax return or unrelated to business income/franchise taxes. TurboTax Live Assisted Business is currently available only in AK, AZ, CA, CO, CT, DE, FL, GA, ID, IL, KS, MA, MD, ME, MI, MN, MO, NC, NJ, NV, NY, OH, PA, RI, SD, TN, TX, UT, VA, WA, WV, and WY.

  • Audit Defense: Audit Defense is a third-party add-on service provided, for an additional fee, by TaxResources, Inc., dba Tax Audit. Audit Defense is included at no added cost with business returns filed with TurboTax Live Business (excluding Sole Proprietor). See Membership Agreements at https://www.intuit.com/legal/terms/ for service terms and conditions.

TURBOTAX DESKTOP GUARANTEES

TurboTax Desktop Individual Returns:

  • 100% Accurate Calculations Guarantee - Individual Returns: If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we'll pay you the penalty and interest. Excludes payment plans. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Maximum Refund Guarantee / Maximum Tax Savings Guarantee - or Your Money Back - Individual Returns: If you get a larger refund or smaller tax due from another tax preparation method by filing an amended return, we'll refund the applicable TurboTax federal and/or state software license purchase price you paid. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Audit Support Guarantee - Individual Returns: If you receive an audit letter from the IRS or State Department of Revenue based on your 2024 TurboTax individual tax return, we will provide one-on-one question-and-answer support with a tax professional, if requested through our Audit Support Center, for audited individual returns filed with TurboTax Desktop for the current 2024 tax year and, for individual, non-business returns, for the past two tax years (2022, 2023). Audit support is informational only. We will not represent you before the IRS or state tax authority or provide legal advice. If we are not able to connect you to one of our tax professionals, we will refund the applicable TurboTax federal and/or state license purchase price you paid. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement  for details.

  • Satisfaction Guarantee/ 60-Day Money Back Guarantee: If you're not completely satisfied with TurboTax Desktop software, go to refundrequest.intuit.com within 60 days of purchase and follow the process listed to submit a refund request. You must return this product using your license code or order number and dated receipt. Desktop add-on products and services purchased are non-refundable.

TurboTax Desktop Business Returns:

  • 100% Accurate Calculations Guarantee - Business Returns: If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we'll pay you the penalty and interest. Excludes payment plans. You are responsible for paying any additional tax liability you may owe. Additional terms and limitations apply. See License Agreement  for details.

  • Maximum Tax Savings Guarantee - Business Returns: If you get a smaller tax due (or larger business tax refund) from another tax preparation method using the same data, TurboTax will refund the applicable TurboTax Business Desktop license purchase price you paid. Additional terms and limitations apply. See License Agreement  for details.

  • Satisfaction Guarantee/ 60-Day Money Back Guarantee: If you're not completely satisfied with TurboTax Desktop software, go to refundrequest.intuit.com within 60 days of purchase and follow the process listed to submit a refund request. You must return this product using your license code or order number and dated receipt. Desktop add-on products and services purchased are non-refundable.

TURBOTAX DESKTOP DISCLAIMERS

  • Installation Requirements: Product download, installation and activation requires an Intuit Account and internet connection. Product limited to one account per license code. You must accept the TurboTax License Agreement to use this product. Not for use by paid preparers.

  • TurboTax Desktop Products: Price includes tax preparation and printing of federal tax returns and free federal e-file of up to 5 federal tax returns. Additional fees apply for e-filing state returns. E-file fees may not apply in certain states, check here for details. Savings and price comparison based on anticipated price increase. Software updates and optional online features require internet connection. Desktop add-on products and services purchased are non-refundable.

  • Fastest Refund Possible: Get your tax refund from the IRS as fast as possible by e-filing and choosing to receive your refund by direct deposit. Tax refund time frames will vary. The IRS issues more than 9 out of 10 refunds in less than 21 days.

  • Average Refund Amount: $3,207 is the average refund amount American taxpayers received in the 2024 filing season based upon IRS data as of February 16, 2024 and may not reflect actual refund amount received.

  • TurboTax Technical Support: Customer service and technical support hours and options vary by time of year.

  • Deduct From Your Federal Refund: Individual taxes only. Subject to eligibility requirements. Additional terms apply. A $40 Refund Processing Service fee applies to this payment. method. Prices are subject to change without notice.

  • Data Import: Imports financial data from participating companies; Requires Intuit Account. Quicken and QuickBooks import not available with TurboTax installed on a Mac. Imports from Quicken (2022 and higher) and QuickBooks Desktop (2023 and higher); both Windows only. Quicken import not available for TurboTax Desktop Business. Quicken products provided by Quicken Inc., Quicken import subject to change.

  • Live Tax Advice: Access to tax experts to obtain answers to tax questions and to assist with tax year 2024 return(s) prepared with TurboTax Desktop software. Additional fees apply. Must be purchased and used by October 31, 2025. Excludes TurboTax Desktop Business. See License Agreement for details.

  • Audit Defense: Audit Defense is a third-party add-on service provided, for a fee, by TaxResources, Inc., dba Tax Audit. See Membership Agreements at https://turbotax.intuit.com/corp/softwarelicense/ for service terms and conditions.

All features, services, support, prices, offers, terms and conditions are subject to change without notice.

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