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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company asked whether it had to require its German parent's residency certificate to be apostilled to avoid dividend withholding. The DGT confirms that tax legislation does not require an apostille to establish residency-based exemption.
Companies do not need to apostille residency certificates of foreign parent companies to claim dividend tax exemption under Spanish tax rules.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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