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The taxpayer asks whether they can claim tax relief on dividends arising from a premium paid when acquiring shares, under both previous regulations and the transitional regime of the Corporate Income Tax Act. The DGT rules that this is permissible provided it is proven that an equivalent amount was taxed under Personal Income Tax for the transferors.
This ruling clarifies the conditions under which tax relief for dividends can be claimed when shares are acquired at a premium, specifically requiring proof of taxation at the transferor level to avoid double taxation.
The tax team reviews your specific situation.
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