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V0003-15 ·2 January 2015 ·consulta-vinculante Medium impact
Tax

Exemption of dividend retention between SOCIMIs and non-taxable entities

The DGT confirms that dividends distributed by a SOCIMI to its sole shareholder, who is also a SOCIMI, are not subject to retention since both comply with the requirements of Law 11/2009.

In 6 key points

How it affects those involved

Dividends between SOCIMIs are exempt from retention under the special tax regime, reinforcing the fiscal neutrality of the group structure.

Lifecycle

2015-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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