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V0004-15 ·2 January 2015 ·consulta-vinculante Medium impact
Tax

Dividends and foreign branch profits may be exempt from Spanish tax

A company asked whether dividends from a Uruguayan subsidiary and profits from a US permanent establishment could be tax-exempt in Spain. The DGT states that such exemptions may apply if the requirements of ownership, foreign tax liability, and profit origin in business activities are met.

In 6 key points

How it affects those involved

Foreign dividends and branch profits may qualify for tax exemption in Spain under specific conditions.

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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