Stock dividends are taxable unless it's a retirement account.
Oh...I´m a spanish tax resident and I read they are not taxable here but should double check with a tax lawyer.
Looking up the situation in the US, the first info I found is the same a what you said (but not clear whether they mean dividends paid in extra stock or dividends paid from stock, which are most often cash) but than I also find the link below (second link i checked)
https://www.hrblock.com/tax-center/income/investments/stock-dividends/
"You get a stock dividend when a company pays you a dividend with extra shares of stock instead of cash. You usually don’t need to include these dividends in your taxable income.
When you receive a dividend, the total value (basis) of the stock doesn’t change. Instead, the basis of each share changes.
Stock dividends usually don’t have tax implications until you sell the shares. So, the amount paid in cash for the fractional share is considered taxable income. Report the sale of fractional shares on
Form 8949.
To learn more, see the Fractional Shares tax tip."
If they are taxable in the US and not in Spain, I´m wondering how this ends up, also as the tax on dividends is withheld, how would the broker apply the withholding ?
Besides I´m looking for stock dividends in US, Europe and other markets as well