Skip to content
V0050-17 ·13 January 2017 ·consulta-vinculante Medium impact
FISCAL

Roman subsidiary dividends may be exempt from corporate tax

A Spanish company asked whether dividends from its fully owned Romanian subsidiary were tax-exempt. The DGT confirms that they are, provided the requirements for ownership and double taxation treaty are met.

In 6 key points

How it affects those involved

Dividends from fully owned Romanian subsidiaries may be exempt from Spanish corporate tax if the conditions for ownership and double taxation treaties are satisfied.

Lifecycle

2017-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact