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V0187-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Dividends paid to a Netherlands company may be taxed at the reduced rate under the Convention or be exempt

The DGT states that under the Double Taxation Convention, the maximum withholding rate is 10% if participation requirements are met, or 15% otherwise, unless exempted by the Parent-Subsidiary Directive.

In 6 key points

How it affects those involved

The ruling clarifies the applicable withholding rates for dividends based on participation thresholds and the Parent-Subsidiary Directive exemption.

Lifecycle

2026-01-30PublishedPublished 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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