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V0166-25 ·13 February 2025 ·consulta-vinculante Low impact
Tax

Tax treatment of dividends paid by a Spanish company to a resident in Italy

The DGT explains that the application of the double taxation treaty and possible exemption under the Parent-Subsidiary Directive will depend on specific conditions being met.

In 6 key points

How it affects those involved

The tax treatment of dividends paid by a Spanish company to an Italian parent company may be exempt from double taxation under certain conditions.

Lifecycle

2025-02-13PublishedPublished 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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